Published 13 November 2026.
When a business is winding down, digital records are often treated as a disposal problem: a mailbox to close, a laptop to return, a shared drive to delete. They can also be a company asset. The first question is not “what are they worth?” It is “who is allowed to decide?”
McKays introduces owners and office-holders to vetted buyers. Sellers pay nothing. We don’t take the files, and we can’t promise a buyer. If a server is due to be switched off, tell us — we’ll work to your timetable as far as we can, and we still reply within a week. How we’re paid.
Who usually has authority
These are the usual positions under UK company and insolvency law, not a ruling on any case. Scotland and Northern Ireland have their own rules in places. We ask to see the relevant appointment or authority before anything goes further. There is more detail in our insolvency procedure guides, and a page for insolvency practitioners and advisers.
- The company is still trading, or is being sold as a going concern. The directors, acting for the company, usually decide — subject to any sale agreement that already deals with the records.
- The company is in liquidation or administration, or a receiver has been appointed. Authority usually sits with the office-holder, for the assets covered by their appointment. Official overviews are on GOV.UK: liquidate your limited company, including members’ and creditors’ voluntary liquidation.
- The company has been dissolved. Former directors usually cannot sell or license the company’s assets. On dissolution, those assets generally pass to the Crown as bona vacantia. See GOV.UK’s bona vacantia guidance (BVC1), the Bona Vacantia division, and, in Scotland, the King’s and Lord Treasurer’s Remembrancer. Restoring a company is sometimes possible; GOV.UK explains how to restore a dissolved company. Our page on dissolved companies walks through this more carefully.
Don’t wipe the server first
Once a mailbox or a drive is gone, the links between files often go with it. If there is any chance the records have value, or even if you only want to take advice, keep a copy and keep it secure. We have a short practical note, closing down? Don’t wipe the server yet, and a checklist to use before a company is dissolved.
GOV.UK’s guidance on striking off a company is the official process note for directors considering that route. It is not a licensing guide, and it is worth reading before anything is deleted.
If you are an office-holder
A short description of the systems, the years and the company’s situation is enough to start. Please don’t send files or logins. There is a dedicated note on digital records in insolvency.
Ireland
This page is about UK procedures. The Republic of Ireland has its own insolvency and dissolution law. If you are an Irish owner or adviser, start with licensing records from Ireland and take local advice.
Official sources
- GOV.UK: Liquidate your limited company
- GOV.UK: Bona vacantia, dissolved companies (BVC1)
- GOV.UK: Bona Vacantia
- GOV.UK: Restore your dissolved company
- GOV.UK: Strike off your company
- KLTR: Bona vacantia (Scotland)
This page is general information, not legal advice. It isn’t a ruling on any case. Please speak to your own adviser about your situation.
Sellers pay nothing. The first look is free. How we’re paid.