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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: VAT: effects of death or incapacity on recovery action: death of a sole proprietor

In order to avoid additional stress to a recently bereaved person, you should inhibit automatic distress action following the death of a sole proprietor.

However, this does not mean that debt recovery action is stayed for the whole period during which the estate is under the control of a personal representative.

If in doubt contact the Enforcement Technical Team (Debt Management Bradford) for advice.