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Contents

Official guidance
Debt Management and Banking Manual

DMBM530100 · Debt and return pursuit: VAT: liability for payment

  • DMBM530110 · The taxable person
  • DMBM530120 · Non-Established Taxable Persons (NETPs)
  • DMBM530130 · Partners
  • DMBM530140 · Salaried partners
  • DMBM530150 · Limited partnerships
  • DMBM530160 · Limited Liability Partnerships (LLPs)
  • DMBM530170 · Company managing officers
  • DMBM530180 · VAT group registrations
  • DMBM530190 · Divisional registrations
  • DMBM530200 · Members of unincorporated associations
  • DMBM530210 · Unregistered traders
  • DMBM530220 · Representatives of incapacitated persons (death, illness or insolvency)
  • DMBM530230 · Transfer of a going concern
  1. Debt and return pursuit: VAT: liability for payment: contents
  2. Debt and return pursuit: VAT: liability for payment: salaried partners

DMBM530140 | Debt and return pursuit: VAT: liability for payment: salaried partners

From HM Revenue & Customs · Debt Management and Banking Manual

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See V1-28 Registration for guidance on persons holding themselves out to be partners. If a person is a full partner in a partnership, i.e. liable with the partnership for the debt, or part of it, we may take recovery action against that person.

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