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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Debt and return pursuit: Air Passenger Duty (APD): The effects of death or incapacity on recovery action

Death of a sole proprietor

There is no provision in APD for the death of a sole proprietor or other individualliable to pay APD. If you are advised of a death, notify the local APD officer and the CCU(APD). In relation to civil recovery action, see S8-25, Civil Recovery if more informationis required.

Death of a partner

The normal effect of the death of a partner is that the partnership is dissolved (s.33(1) of the Partnership Act 1890). Notify the local APD officer ad CCU, as deregistrationmay be appropriate.

When a partner leaves a partnership that carries on regardless, his liability for APD as apartner is calculated to the day that we receive notification of his leaving (not the dayon which he left). But, if a partner dies or is made bankrupt we calculate his partnershipliability to the date he left the partnership, regardless of when we are notified of hisleaving (s.36 (3) of the Partnership Act 1890).

The procedure is as for recovery of a VAT debt (see DMBM530320).

Death of a company director

The procedure is as for recovery of a VAT debt (see DMBM530330).

Death of key personnel

The procedure is as for recovery of a VAT debt (see DMBM530340).

Physical incapacity of a registered person

In APD there is no provision for the physical incapacity of a sole proprietor or otherindividual liable to pay APD.

The procedure is as for recovery of a VAT deb. (see DMBM530350).

Mental incapacity of a registered person

The procedure is as for recovery of a VAT debt (see DMBM530360).