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HMRC internal manual

VAT Refunds

Claims for overdeclared output tax: Who can claim: Death, insolvency and incapacity

Where a person has died and the estate is still being wound up, any amounts overdeclared or overpaid by the deceased can be claimed by the executor on behalf of the estate. However, once the estate has been wound up, no further claim can be made.

Where a person has become incapacitated (such that a personal representative has had to be appointed) or bankrupt, the person acting on his behalf, for example, the person with power of attorney or the trustee in bankruptcy, will be allowed to make the claim on behalf of the incapacitated or bankrupt person.

Where a company goes into administration or into liquidation, it will be the administrator, liquidator, receiver or other insolvency practitioner who will be allowed to make the claim.

In none of the above cases is the claim payable to the representative in his personal capacity.

Where a claim is submitted by a taxable person before he dies, becomes insolvent or incapacitated and, at the time of his dying, becoming insolvent or incapacitated that claim has still not been paid, it may only be pursued by the executor, trustee in bankruptcy, administrator, liquidator, etc.

Furthermore, payment should only be made to the representative rather than to the taxable person himself directly. That is so notwithstanding the fact that it was the taxable person who initiated the claim.