Order of payment in insolvency... you forgot the Insolvency Practitioner :-) Definitely don't forget him!
One way to remember the order is Liquidators Suck(Secured) Payment(Preferential) From(Floating) the Unsuspecting(Unsecured)s Sneakily(Shareholders).
(I know this isn't technically the legal order of payment; S is supposed to come before L. But L won't accept the appointment unless S agreed they come first...)
HMRC arent that special any more. A little bit of their claim will come under preferrential as they stand in place of the employees whose claims they will partially pay out the National Insurance Fund. Otherwise they are unsecured.