DMBM535120 - Debt and return pursuit: excise duties: effects of death or other incapacity on recovery action

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Death of a Sole Proprietor

In relation to civil recovery action, please see S8-25 Civil Recovery for further clarification.

If a licensed producer of wine dies the licence may be transferred to another person for the remainder of the period for which the licence was granted (s.104 (1) of CEMA 1979). If you are advised of a death notify the following (as appropriate) as deregistration may be necessary;

General betting, pool betting: bingo, gaming, amusement machine licence, lottery and remote gaming duties	The National Registration Unit, Glasgow
Beer duty	The Beer Duty Seat, Liverpool, and your local Risk Team
Mineral Oils	The Central Collection Unit (CCU) Southend, and your local Risk Team
REDS	REDCENT, Queens Dock Liverpool and your local risk teams.

Death of a partner

The procedure is as for recovery of a VAT debt (DMBM530320).

Death of a company director

The procedure is as for recovery of a VAT debt (DMBM530330).

Death of key personnel

The procedure is as for recovery of a VAT debt (DMBM530340).

Physical incapacity of a registered person

The permanent incapacity of a sole proprietor may mean that production of beer, wine or cider ceases and registration or a licence is no longer required.

The procedure is as for recovery of a VAT debt (DMBM530350).

Mental incapacity of a registered person

The procedure is as for recovery of a VAT debt (DMBM530360).