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Official guidance
Debt Management and Banking Manual

DMBM530300 · Debt and return pursuit: VAT: effects of death or incapacity on recovery action

  • DMBM530310 · Death of a sole proprietor
  • DMBM530320 · Death of a partner
  • DMBM530330 · Death of a company director
  • DMBM530340 · Death of key personnel
  • DMBM530350 · Physical incapacity of a registered person
  • DMBM530360 · Mental incapacity
  1. Debt and return pursuit: contents
  2. Debt and return pursuit: VAT: effects of death or incapacity on recovery action: contents

DMBM530300 | Debt and return pursuit: VAT: effects of death or incapacity on recovery action: contents

From HM Revenue & Customs · Debt Management and Banking Manual

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Contents6 entries

  1. DMBM530310Debt and return pursuit: VAT: effects of death or incapacity on recovery action: death of a sole proprietor
  2. DMBM530320Debt and return pursuit: VAT: effects of death or incapacity on recovery action: death of a partner
  3. DMBM530330Debt and return pursuit: VAT: effects of death or incapacity on recovery action: death of a company director
  4. DMBM530340Debt and return pursuit: VAT: effects of death or incapacity on recovery action: death of key personnel
  5. DMBM530350Debt and return pursuit: VAT: effects of death or incapacity on recovery action: physical incapacity of a registered person
  6. DMBM530360Debt and return pursuit: VAT: effects of death or incapacity on recovery action: mental incapacity
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