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HMRC internal manual

VAT Registration

Appendix - specimen advice to personal representative of treatment under Regulation 9


I understand that you are carrying on the business of ………………………… who was registered for value added tax under the VAT number ……………… .

I am writing to advise you that, with effect from [date of death, insolvency or incapacity], and in accordance with the Value Added Tax Regulations 1995, Regulation 9, we will be treating you as the taxable person. With effect from the above date, you will be held responsible for ensuring that the business complies with all the obligations and liabilities placed on it by the VAT Act 1994 and by the VAT regulations and orders. You will also be held liable for all value added tax due on supplies made in the course of that business and will be required to render VAT returns as they become due.

I enclose a copy of VAT Notice 700 (The VAT Guide) and I would draw your attention, in particular, to the sections which provide guidance on record keeping, completion of tax returns and notification of changes in the business details.

You must advise this office in writing, within 30 days, if any of the following events occur:

  • the business is sold as a going concern;
  • the business ceases to be carried on; or
  • there is a change in the person responsible for the running and day-to-day control of the business.

Please contact this office if you have any questions.