This QRG is written for all solo-regulated firms, but it may be particularly helpful to those carrying out wind-down planning for the first time.
WDPG App 1.1.2 G
WDPG App 1.1.3 G
WDPG App 1.2.3 G
A firm needs to be careful not to leave the decision to wind down so late that it no longer has adequate resources or liquidity to allow it to wind down in an orderly manner.