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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: liabilities of personal representatives under Regulation 30

In Regulation 30, the term personal representative includes executors, administrators, executors de son tort, trustees in bankruptcy, receivers and liquidators.

Regulation 30 provides that it is the duty of the personal representative to comply with any VAT liabilities or obligations of the registered person, which were outstanding at the date of death, incapacity or insolvency.

The obligations or liabilities are limited to the extent of the assets over which the personal representative has control in his or her capacity as personal representative.