The coronavirus (COVID-19) pandemic has led to unprecedented social distancing measures and lockdowns being introduced. This in turn has had a significant impact on the ability of the courts, and court users, to carry out their normal functions. In order to deal with specific challenges relevant to insolvency proceedings, a new Temporary Insolvency Practice Direction was introduced on 6 April 2020. It expired on 1 October 2020 and was replaced by a new Temporary Insolvency Practice Direction Supporting the Insolvency Practice Direction (TIPD). This expired on 31 March 2021 and was replaced by a further temporary practice direction (in the same form) which expires on 30 June 2021. For further details on the Practice Direction on Insolvency Proceedings which the TIPD supports, see Practice Note: The Temporary Insolvency Practice Direction Supporting the Insolvency Practice Direction (April 2021).

The TIPD is intended to assist court users during the coronavirus pandemic by avoiding the need for parties to attend court in person and to deal with some of the problems arising from the need for courts to operate with limited staff and resources. It includes guidance on making statutory declarations in an insolvency context. Statutory declarations are a necessary feature of