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HMRC internal manual

Debt Management and Banking Manual

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 registrable 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.

This part does not apply to liabilities to Landfill Tax at sites that are not landfill sites. However, in the instance where a person is incapacitated or holds agency or enduring power of attorney over another, such a person may be held necessarily liable as having purported to act on behalf of an officer of a body corporate or unincorporated association that had knowingly caused or knowingly permitted an unauthorised disposal. In all other instances, such a representative may be held liable in their own right if they made the disposal or knowingly caused or knowingly permitted the disposal.