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The Insolvency (England and Wales) Rules 2016
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Proving a debtE+W
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14.3.—(1) A creditor wishing to recover a debt must submit a proof to the office-holder unless—
(a)this rule or an order of the court provides otherwise; or
(b)it is a members' voluntary winding up in which case the creditor is not required to submit a proof unless the liquidator requires one to be submitted.
(2) A creditor is deemed to have proved—
(a)in a winding up immediately preceded by an administration, where the creditor has already proved in the administration; or
(b)in an administration immediately preceded by a winding up, where the creditor has already proved in the winding up.
(3) A creditor is deemed to have proved for the purposes of determination and payment of a dividend but not otherwise where—
(a)the debt is a small debt;
(b)a notice has been delivered to the creditor of intention to declare a dividend or make a distribution under rule 14.29 which complies with rule 14.31 (further contents of notice to creditors owed small debts); and
(c)the creditor has not advised the office-holder that the debt is incorrect or not owed in response to the notice.
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