DMBM537500 - Debt and return pursuit: Climate Change Levy: effects of death or other incapacity on recovery action
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Death of a sole proprietor
In relation to civil recovery action, see DMBM530010.
Death of a partner
The procedure is the same as that for recovery of a VAT debt (DMBM530320).
Death of a company director
Company directors are not personally liable for company debts. However, in cases of fraudulent evasion of CCL we may transfer a company’s liability for a civil penalty in whole or in part to a director of the company. If there is an unpaid debt for which a deceased director is personally liable contact the Enforcement Technical Team, Liverpool for advice.
The procedure is the same as that for recovery of a VAT debt (DMBM530330).
Death of key personnel
The procedure is the same as that for recovery of a VAT debt (DMBM530340).
Physical incapacity of a registered person
The procedure is the same as that for recovery of a VAT debt (DMBM530350).
Mental incapacity of a registered person
The procedure is the same as that for recovery of a VAT debt (DMBM530360).