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Hi thank you for your enquiry and your patience. I am certainly not aware of a department within HMRC that is dealing with this type of issue. IF the companies that you retained were solicitors the best option if they are now no longer trading is to contact the Solicitors Regulation Authority to find out if they are aware of them and if so what if any arrangements are in place for the files they were handling prior to stopping trading. If they were solicitors they would have had to have professional indemnity insurance cover which should provide cover for a run off period post closure. I am not sure about the number you got from Claire Kelly but try this number for the HMRC*********** I hope this is useful to you and I would be grateful for your rating at your earliest convenience. All the best