Death or Insolvency of Taxable Person

If you are representing someone who has died you have the same VAT obligations as that person. This will continue until any one of the following happens:

• The cancellation of VAT Registration or
• The business is passed on or closed

You must contact IRD within 21 calendar days of taking on this responsibility and provide details of the date of death.

If you are in a partnership and one of the partners has died, then either you or another partner must write to IRD within 21 calendar days of the date of death. You also need to do this if you and at least one other remaining partner intend to continue in business.

If you are the only surviving partner and you want to recruit another partner, you must write to IRD within 21 calendar days of the new appointment. If you decide to continue the business as a sole proprietor, you should report this within 21 calendar days of the change taking place.

You should notify IRD of changes to your business in writing using the Change of Registration Details or Cancellation of Registration form.