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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Climate Change Levy: Who is liable to pay the debt? Representatives of incapacitated person (death, illness or insolvency)

A person directed by us to be the taxable person under Regulation 57 of the Climate Change Levy (General) Regulations 2001, is liable to render 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 (Regulation 57 (2)).

Our approach will depend upon the circumstances in which the representative is appointed.