If you or your business becomes bankrupt or insolvent, your insolvency practitioner will usually cancel your VAT registration and organise payment of your VAT.
HM Revenue and Customs (HMRC) will work out your final VAT bill based on what you owe up to the day before insolvency.
They’ll send a paper version of the VAT Return - this can’t be completed using your online VAT account. It must not be signed, instead you or the insolvency practitioner should write:
‘Completed from the books and records of [name of the company/trader].’