Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: Climate Change Levy: effects of death or other incapacity on recovery action

Death of a sole proprietor

In relation to civil recovery action, see DMBM530010.

Death of a partner

The procedure is the same as that for recovery of a VAT debt (DMBM530320).

Death of a company director

Company directors are not personally liable for company debts. However, in cases of fraudulent evasion of CCL 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.

The procedure is the same as that for recovery of a VAT debt (DMBM530330).

Death of key personnel

The procedure is the same as that for recovery of a VAT debt (DMBM530340).

Physical incapacity of a registered person

The procedure is the same as that for recovery of a VAT debt (DMBM530350).

Mental incapacity of a registered person

The procedure is the same as that for recovery of a VAT debt (DMBM530360).