Court-to-court assistance and Insolvency Act 1986, s 426

The following Restructuring & Insolvency practice note provides comprehensive and up to date legal information covering:

  • Court-to-court assistance and Insolvency Act 1986, s 426
  • Coronavirus (COVID-19)
  • Application
  • Types of assistance granted by English courts
  • Process
  • Discretion of English courts
  • Applicable law

Court-to-court assistance and Insolvency Act 1986, s 426

Coronavirus (COVID-19)

This content contains guidance on subjects impacted by the Coronavirus Act 2020 and related changes to court procedures and processes as a result of the Coronavirus (COVID-19) pandemic, including the Temporary Insolvency Practice Direction 2020. For further information, see Practice Notes: Coronavirus (COVID-19)—Changes to the court process in insolvency proceedings and The Temporary Insolvency Practice Direction Supporting the Insolvency Practice Direction (June 2021). For related news, guidance and other resources to assist practitioners working on restructuring and insolvency matters, see: Coronavirus (COVID-19)—Restructuring & Insolvency—overview.


The Insolvency Act 1986, s 426 (IA 1986) is commonly only used by foreign courts making inbound requests to the English courts as a fall-back provision if the following don't apply:

  1. the Regulation (EU) 2015/848 (OJ L141 5.6.2015 p 19), Recast Regulation on Insolvency [EU Recast Regulation on Insolvency]. For example, if the relevant foreign insolvency/restructuring proceedings are commenced after IP completion day (ie after 11pm on 31 December 2020)(see Practice Note: Brexit—impact on Recast Regulation on Insolvency)

  2. the UNCITRAL Model Law as implemented by the Cross-Border Insolvency Regulations 2006 (SI 2006/1030) (CBIR) (see Practice Note: When does UNCITRAL (implemented by the Cross-Border Insolvency Regulations) apply and what are the effects?). For example, if the office-holder is not a foreign representative (eg a receiver)

The request must come from a court (not an

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