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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: VAT: liability for payment: representatives of incapacitated persons (death, illness or insolvency)

A person directed to us to be the taxable person under Regulation 9 of the VAT Regulations 1995, is liable to render returns as the taxable person until such time as we stop treating him as the taxable person.

Tax due should only be paid to the extent of the assets of the incapacitated person that are under his control (Regulation 30 of the VAT Regulations 1995).

Our approach depends on the circumstances in which the representative is appointed. See ‘The effects of death or incapacity on recovery action’ (DMBM530300)