DMBM530100 - Debt and return pursuit: VAT: liability for payment: contents
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DMBM530110The taxable person
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DMBM530120Non-Established Taxable Persons (NETPs)
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DMBM530130Partners
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DMBM530140Salaried partners
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DMBM530150Limited partnerships
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DMBM530160Limited Liability Partnerships (LLPs)
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DMBM530170Company managing officers
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DMBM530180VAT group registrations
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DMBM530190Divisional registrations
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DMBM530200Members of unincorporated associations
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DMBM530210Unregistered traders
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DMBM530220Representatives of incapacitated persons (death, illness or insolvency)
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DMBM530230Transfer of on going concern