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

HMRC internal manual

VAT Civil Penalties

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


  • 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.