»Ê¹ÚÌåÓýapp

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
GOV.UK

Navigation menu

Menu
Search GOV.UK

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of GOV.UK is being rebuilt � find out what beta means

  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 - »Ê¹ÚÌåÓýapp effects of death, insolvency and incapacity on registration: contents

  1. VATREG42150
    »Ê¹ÚÌåÓýapp 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
Previous page
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated