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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: Excise Duties (other than APD): Who is liable to pay the debt? General provisions relating to debtors


The same procedures apply as for VAT.

Limited liability partnerships

The same procedures apply as for VAT.

Group Registrations

There is no provision for group registration in either Pool Betting Duty or theAlcoholic Drinks regimes.

For all other excise duties two or more companies may register as a group. As a group,traders will account for duty via one registration in the name of a representative memberof the group. The other members of the group are known as “subsidiaries”. Therepresentative member will render returns and pay duty due on behalf of the group.

If a debt arises, group members are jointly and severally liable for duty due in anyperiod in which they were members of the group. Members must be UK residents or haveestablished places of business in the UK. As corporate bodies group members may be woundup.

Group members remain registered under the Companies Acts as limited companies and areindividually liable for pre-group liabilities.

This is different for REDS. Group members may hold their own deferment account and payduty individually.

Divisional Registration

There is no provision for divisional registration in excise regimes. REDS must registerfor VAT and there is provision for divisional registrations in VAT.