VATDREG08300 - Cancellation in particular cases: Persons in prison
When registered persons are in prison and they, or someone properly authorised on their behalf, cease to make taxable supplies, we should cancel the registration.
• Visits and communication - We should not normally conduct visits to persons in prison. All communication should be by letter and should be restricted to the minimum information necessary. Letters should enclose a reply-paid envelope if we require a response.
• Prisoner's whereabouts unknown - In these circumstances, write to the Prisoner Location Service, PO Box 2152, Birmingham, B15 1SD (phone 0121 626 2742) or email findaprisoner@justice.gov.uk, giving the trader’s full name and age. If we do not know the trader’s exact age, we should give their approximate age. Other aids to identify a person in prison are any aliases the trader uses and the place and date of the conviction or sentencing.
• In Scotland, we should contact the prison where we think the trader may be held. Prisoners are registered according to their date of birth. If we do not have this information, the prison authorities cannot guarantee they will be able to confirm whether or not they are holding a particular individual.