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HMRC internal manual

VAT Registration

The effects of death, insolvency and incapacity on registration: Regulation 9

Regulation 9 is intended to provide continuity of registration where trading is disrupted by the death, incapacity or insolvency of a trader. Where, in the event of death, insolvency or incapacity, the business is carried on by some form of personal representative, regulation 9 enables us to treat the person who carries on the business as if he were the taxable person.

It must be stressed that regulation 9 only applies to a person, whether he is a personal representative or not, who is actively carrying on the business and, as a consequence, making taxable supplies.