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HMRC internal manual

VAT Civil Penalties

From
HM Revenue & Customs
Updated
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Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Death, bankruptcy and incapacity

Regulation/Section 69 reference Failure to notify
   
Reg 9(2)/Section 69 (1) (d) …in writing
  • that a person has taken over a taxable person’s business due to their death/bankruptcy/incapacity

and

  • the death/bankruptcy/incapacity of the taxable person.

within 21 days of a person carrying on the business.

… the details in 9 (1) & 9(2) when a company goes into liquidation, receivership or administration.