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    1. Home
    2. Money
    3. Business tax
    HMRC internal manual

    VAT Registration

    From:
    HM Revenue & Customs
    Published
    6 May 2016
    Updated:
    13 May 2025 - See all updates
    1. Back to contents

    VATREG42000 - The effects of death, insolvency and incapacity on registration: contents

    1. VATREG42150
      The law
    2. VATREG42200
      General policy
    3. VATREG42250
      Regulation 30
    4. VATREG42300
      Regulation 9
    5. VATREG42350
      Winding up of deceased's estates
    6. VATREG42400
      Types of personal representatives for deceased traders
    7. VATREG42450
      Common types of personal representative for insolvent traders
    8. VATREG42500
      Personal representatives for incapacitated traders
    9. VATREG42550
      Definition of incapacity
    10. VATREG42700
      Liabilities of personal representatives under Regulation 30
    11. VATREG42750
      Liabilities of personal representatives under Regulation 9
    12. VATREG42800
      Liability of executors as opposed to executors de son tort
    13. VATREG42900
      Death of a partner: contents
    14. VATREG43200
      Death of sole proprietors
    15. VATREG43400
      'Death' of bodies corporate - dissolutions and strike-offs
    16. VATREG43450
      Incapacity of partners
    17. VATREG43750
      Incapacity of sole proprietors
    18. VATREG43950
      Incapacity of corporate body (insolvency)
    19. VATREG44000
      Insolvency and bankruptcy of partnerships
    20. VATREG44200
      Insolvency and bankruptcy of sole proprietors
    21. VATREG44250
      Insolvency and bankruptcy of bodies corporate
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