DMBM535050 - Debt and return pursuit: Excise Duties (other than APD): Who is liable to pay the debt? General provisions relating to debtors

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Partners

The same procedures apply as for VAT.

Limited liability partnerships

The same procedures apply as for VAT.

Group Registrations

There is no provision for group registration in either Pool Betting Duty or the Alcoholic Drinks regimes.

For all other excise duties two or more companies may register as a group. As a group, traders will account for duty via one registration in the name of a representative member of the group. The other members of the group are known as 'subsidiaries'. The representative member will render returns and pay duty due on behalf of the group.

If a debt arises, group members are jointly and severally liable for duty due in any period in which they were members of the group. Members must be UK residents or have established places of business in the UK. As corporate bodies group members may be wound up.

Group members remain registered under the Companies Acts as limited companies and are individually liable for pre-group liabilities.

This is different for REDS. Group members may hold their own deferment account and pay duty individually.

Divisional Registration

There is no provision for divisional registration in excise regimes. REDS must register for VAT and there is provision for divisional registrations in VAT.