Find out if you need to register for VAT jointly or as an individual when you buy, let or develop land with another taxable person.
You may need to register as a partnership for VAT even if there’s no formal partnership agreement.
When to register together
You need to register for VAT jointly with others if you’re making taxable supplies above the registration threshold and:
- you’re not the only legal or beneficial owner of the land
- you’ve agreed to let or develop land together
- you’ll share the benefits of the taxable supplies with those you’re working with
If you’re a trustee making taxable supplies with another trustee you’ll normally need to register as a partnership.
A partnership only needs to register once. The nominated partner should do this.
You’ll still need to use your individual VAT number for any business activity outside the partnership.
When to register as an individual
You should register for VAT as an individual, or use your existing individual VAT number if you’re making taxable supplies above the registration threshold and any of the following apply:
- you’re the only legal and beneficial owner of the land
- you’re the only taxable person who will receive income from the taxable supplies
- you, or those you’re working with, are only providing a service and don’t own the land
- the land is split between you and those you’re working with, and each taxable person will supply goods or services separately
If you register for VAT as an individual, any invoices need to show your business name or state what each taxable person is entitled to claim.
How to register
Follow the guidance for VAT registration.