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

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

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.