Paragraph 17
United Kingdom
This paragraph applies where a registered person, who is an individual, is deceased or incapacitated and another person (P) carries on the business to which the registered person’s registration relates.
Where this paragraph applies, P must notify HMRC of their carrying on of the business before the end of the period of 21 days beginning with the day on which they began to carry on the business.
The notification must—
be accompanied by evidence of P’s authority to carry on the business;
include information, and be accompanied by evidence about, the death or incapacitation of the registered person.
The Commissioners may specify in a notice published by them—
the particular items of information to be included in, and evidence to accompany, the notification;
the way in which the notification is to be given.
Where this paragraph applies, HMRC may treat P as if they were the registered person for the purposes of CBAM for a period of up to 6 months beginning with the day on which the period under sub-paragraph (2) ends.
An officer of Revenue and Customs may extend the period under sub-paragraph (5) as they think fit by notice in writing to P.