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HMRC internal manual

VAT Registration

The effects of death, insolvency and incapacity on registration: insolvency and bankruptcy of sole proprietors

Insolvent sole proprietors should be dealt with in accordance with guidance and instructions on insolvency and bankruptcy.

When a sole proprietor becomes bankrupt, a trustee in bankruptcy will invariably be appointed and he will be responsible for all pre-bankruptcy obligations under regulation 30.

It is likely that a tradesman who is declared bankrupt will continue to trade after the date of bankruptcy. If he does, he should be allowed to continue trading under his existing VAT registration number. The application of regulation 9 will not be necessary.