Summary of Insolvency Options available

CVA Administration Voluntary winding up (liquidation) Compulsory winding up (liquidation) [through the courts]
Unincorporated Charity No No No Yes
Charitable Incorporated Organisation (CIO) Yes Yes Yes Yes
Company Limited by guarantee Yes Yes Yes Yes
CIC Yes Yes Yes Yes
Industrial and Provident Society Yes Yes Yes Yes
Friendly Society No No Yes* Yes

* if registered under the Friendly Societies Act 1992.