Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
, see all updates

The effects of death, insolvency and incapacity on registration: incapacity of corporate body (insolvency)

For the purposes of these regulations, a corporate body is ‘incapacitated’ if it is insolvent (see VATREG42550).