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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: physical incapacity of a registered person

The incapacity may be temporary or may result in the sale of the business or the appointment of a representative.

A partnership or company may be dissolved on the permanent incapacity of a partner or company director.

Whether recovery action is appropriate will depend on the circumstances of the case.