DMBM537300 - Debt and return pursuit - Landfill Tax (LT): effects of death or other incapacity on recovery action
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Death of a sole proprietor
The Environment Agency will revoke or transfer the waste-management licence on the death of the licence-holder. If deregistration is appropriate notify the CCU. In relation to civil recovery action, please see s8-25 Civil Recovery of further clarification is required.
Death of a partner
The procedure is as for APD generally. If the partnership is the licence-holder the Environment Agency should revoke or transfer the licence as on the death of a sole proprietor.
Death of a company director
Company directors are not personally liable for company debts. However, in cases of fraudulent evasion of LT we may transfer a company’s liability for a civil penalty in whole or in part to a director of the company. If there is an unpaid debt for which a deceased director is personally liable contact the Enforcement Technical Team, Liverpool for advice. If the company is the licence-holder, the Environment Agency will revoke or transfer the licence as on the death of a partner.
The procedure is the same as for recovery of a VAT debt. (see DMBM530330).
Death of key personnel
The procedure is the same as for recovery of a VAT debt. (see DMBM530340).
Physical incapacity of a registered person
The procedure is as for the recovery of a VAT debt. If the partnership or company is the licence-holder the Environment Agency should revoke or transfer the licence as on the death of a partner or company director.
Whether civil recovery action is appropriate will depend on the circumstances of the case. If in doubt, contact the Enforcement Technical Team, Liverpool.
Mental incapacity of a registered person
The procedure is the same as for recovery of a VAT debt. (see DMBM530360).