Collection and management: responsible member for groups: determined by HMRC
Paragraph 54(7) of Schedule 19
Where no entity is capable of meeting the requirements for nomination (BKLM442100) or the requirements of paragraph 54(4) or (5), (see BKLM443000) then HMRC will determine who the responsible member will be.
HMRC has 30 days following the end of the chargeable period to make such a determination.
There were special transitional rules for dealing with nominations for chargeable periods starting on or before Finance Bill 2011 received Royal Assent - see BKLM444100.