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HMRC internal manual

VAT Registration

The effects of death, insolvency and incapacity on registration: ‘death’ of bodies corporate - dissolutions and strike-offs

Obviously, a corporate body can not actually die, but it can be dissolved and effectively cease to exist. Once a body corporate has been dissolved, it is no longer appropriate to apply Regulation 9 because the taxable person has ceased to exist.

* If a body corporate has been dissolved, and  
* If it is evident that its business activities are still being carried on (for example, by ex-directors in partnership, or by an ex-director as a sole proprietor) then you should deregister the company and register the person, or persons, who are actually making the taxable supplies (that is, the persons who are in charge of the day-to-day management and control of the business).

However, you should be aware that a company which has been struck off or dissolved can apply to Companies House to be reinstated with effect from the date on which it was struck off or dissolved. If such an application were made and approved, the company will continue as if it had never been struck off or dissolved in the first place.