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HMRC internal manual

VAT Registration

The effects of death, insolvency and incapacity on registration: personal representatives for incapacitated traders

When a trader becomes incapacitated, a personal representative is not generally appointed. You will have to find out from the trader’s family or colleagues what is happening to the business. It may be that somebody will be appointed to wind up the business or that somebody else will take over the business, but there is no standard legal procedure for incapacity as there is for death and insolvency.

What action you take will depend on the facts of the particular case.