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Contents

Official guidance
Debt Management and Banking Manual

DMBM530100 · Debt and return pursuit: VAT: liability for payment

  • DMBM530110 · The taxable person
  • DMBM530120 · Non-Established Taxable Persons (NETPs)
  • DMBM530130 · Partners
  • DMBM530140 · Salaried partners
  • DMBM530150 · Limited partnerships
  • DMBM530160 · Limited Liability Partnerships (LLPs)
  • DMBM530170 · Company managing officers
  • DMBM530180 · VAT group registrations
  • DMBM530190 · Divisional registrations
  • DMBM530200 · Members of unincorporated associations
  • DMBM530210 · Unregistered traders
  • DMBM530220 · Representatives of incapacitated persons (death, illness or insolvency)
  • DMBM530230 · Transfer of a going concern
  1. Debt and return pursuit: contents
  2. Debt and return pursuit: VAT: liability for payment: contents

DMBM530100 | Debt and return pursuit: VAT: liability for payment: contents

From HM Revenue & Customs · Debt Management and Banking Manual

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Contents13 entries

  1. DMBM530110Debt and return pursuit: VAT: liability for payment: the taxable person
  2. DMBM530120Debt and return pursuit: VAT: liability for payment: Non-Established Taxable Persons (NETPs)
  3. DMBM530130Debt and return pursuit: VAT: liability for payment: partners
  4. DMBM530140Debt and return pursuit: VAT: liability for payment: salaried partners
  5. DMBM530150Debt and return pursuit: VAT: liability for payment: limited partnerships
  6. DMBM530160Debt and return pursuit: VAT: liability for payment: Limited Liability Partnerships (LLPs)
  7. DMBM530170Debt and return pursuit: VAT: liability for payment: company managing officers
  8. DMBM530180Debt and return pursuit: VAT: liability for payment: VAT group registrations
  9. DMBM530190Debt and return pursuit: VAT: liability for payment: divisional registrations
  10. DMBM530200Debt and return pursuit: VAT: liability for payment: members of unincorporated associations
  11. DMBM530210Debt and return pursuit: VAT: liability for payment: unregistered traders
  12. DMBM530220Debt and return pursuit: VAT: liability for payment: representatives of incapacitated persons (death, illness or insolvency)
  13. DMBM530230Debt and return pursuit: VAT: liability for payment: transfer of a going concern
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