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Official guidance
VAT Registration

VATREG08250 · Entity to be registered: partnerships

  • VATREG08280 · Introduction
  • VATREG08300 · Definition
  • VATREG08350 · Law
  • VATREG08400 · Legal status of partnerships (except in Scotland)
  • VATREG08450 · Evidence of partnership
  • VATREG08500 · ‘No partnership’ clauses
  • VATREG08550 · Holding out
  • VATREG08600 · Composition of a partnership
  • VATREG08650 · Liability of partners in England and Wales
  • VATREG08700 · Salaried partners
  • VATREG08750 · Registration of partnerships
  • VATREG08800 · Registration of partnerships in the name of the firm
  • VATREG08850 · Completion of a VAT 1
  • VATREG08900 · Completion of a VAT 2
  • VATREG08950 · Signatory to the VAT 1 and VAT 2
  • VATREG09000 · Changes in the composition of the partnership
  • VATREG09050 · Partnerships in Scotland
  • VATREG09100 · Registration of trusts as partnerships
  • VATREG09150 · Retrospective applications to register co-owners
  • VATREG09300 · Definition of a limited partnership
  • VATREG09350 · Registration of limited partnerships
  • VATREG09400 · Joint ownership of land - effect on limited partnerships
  • VATREG09420 · Scottish limited partnerships
  • VATREG09450 · Overseas limited partnerships
  • VATREG09600 · Limited Liability Partnerships (LLPs)
  • VATREG09700 · Completion of the VAT 2
  1. Entity to be registered: partnerships: contents
  2. Entity to be registered: partnerships: legal status of partnerships (except in Scotland)

VATREG08400 | Entity to be registered: partnerships: legal status of partnerships (except in Scotland)

From HM Revenue & Customs · VAT Registration

In England, Wales and Northern Ireland, a partnership does not have a separate legal identity or personality. In other words, a partnership is not separate from the partners of which it is composed. A partnership is the sum of the partners and there is no difference between the partnership and the partners (but see VATREG09050 on partnerships in Scotland).

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