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HMRC internal manual

VAT Registration

HM Revenue & Customs
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The effects of death, insolvency and incapacity on registration: common types of personal representative for insolvent traders

Regulations 9 and 30 can also be applied to trustees in bankruptcy, receivers and liquidators.

Official Receiver

An official receiver is a civil servant who is an officer of the court. He deals with the administration of compulsory liquidations and bankruptcies as liquidator or trustee in bankruptcy.

Trustee in bankruptcy

A trustee in bankruptcy is a person appointed by the Court in whom the whole of the bankrupt’s property vests and who is responsible for distributing such assets to all the creditors in proportion to their debts (subject to certain preferential payments for rates, taxes, wages, and so on).


A liquidator is an officer appointed to conduct the winding up of a company, to bring and defend actions and suits in its name, and to do all necessary acts on its behalf. He may be appointed either by resolution of the shareholders in a voluntary winding up, or by the Court in a compulsory winding up.