This chapter discusses rescue and insolvency procedures. Companies experiencing financial difficulty have various options to effect either the timely rescue of viable commercial enterprises or the orderly and competent management of affairs before ceasing operations. This chapter considers: the Insolvency Act 1986 Pt 1A moratorium; company voluntary arrangements; administration; receivership and administrative receivership; distribution of assets subject to the receivership; liquidation or winding up; investigating and reporting the affairs of the company; dissolution of the company; and restoration to the register.