DMBM535355 - Debt and return pursuit: Air Passenger Duty: Who is liable to pay the debt? Partners and partnerships

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

The recovery procedure is the same as for recovery of a VAT debt.

Where a partnership continues to trade but a partner ceases to be a member of thepartnership, his liability for partnership debts continues until the date on which wereceived notification of the change in membership. Section 36 (1) of the Partnership Act1890 provides:

"Where a person deals with a firm after a change in its constitution he is entitled to treat all apparent members of the old firm as still being members of the firm until he has notice of the change."

However, we must take into account properly notified changes in the partnership from thedate when we become aware of them, and this may mean apportioning liability on a dailybasis.

Limited Liability Partnerships

The recovery procedure is the same as for the recovery of a VAT debt.