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Contents

Official guidance
Partnership Manual

PM271000 · VAT and partnerships: contents

  • PM271200 · VAT and the existence of a partnership
  • PM271300 · VAT registration and liability
  • PM271400 · Partner changes
  • PM271500 · Group VAT registration and partnerships
  • PM271600 · VAT position of partnership contributions
  • PM271700 · VAT avoidance using partnerships
  1. VAT and partnerships: contents
  2. Partner changes

PM271400 | Partner changes

From HM Revenue & Customs · Partnership Manual

There is no need to de-register and re-register a partnership every time there is a change of partners, but changes must be notified to HMRC under section 45 (2) of VATA 1994. Partners remain liable for the debts and obligations of the firm until HMRC is notified that they have ceased to be partners.

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