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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit - Landfill Tax (LT): Who is liable to pay the debt? Representatives of incapacitated persons (death, illness or insolvency)

A person directed to us to be the taxable person under Regulation 9 of the Landfill Tax Regulations 1996, is liable to file returns as the taxable person until such time as we stop treating him as the taxable person.

This person is liable to pay the tax due only to the extent of the assets of the incapacitated person over which he has control. Our approach depends on the circumstances in which the representative is appointed.