17. Law of Property Act.

HMRC01/10/2026

When a receiver is appointed under the Law of Property Act, the VAT-registered business remains responsible for its own VAT registration and returns. Receivers must use form VAT 833 to account for and pay any VAT due on the sale of property assets. The business must continue to submit its own VAT returns to account for all taxable supplies and claim any relevant input tax.

Source: https://www.gov.uk/guidance/insolvency-practitioner-s-handbook/17-law-of-property-act. Summarised automatically from the official source — general information, not advice.