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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: VAT: liability for payment: Limited Liability Partnerships (LLPs)

A limited liability partnership formed and incorporated under the Limited Liability Partnerships Act 2000 (c.12) is a body corporate separate from its members. It is registered with Companies House. The court may wind it up (but see DMBM530150).

Members of a limited liability partnership are generally liable only to contribute to the assets of the limited liability partnership in the event it is wound up.

For VAT purposes a limited liability partnership is registered in the name of the partnership.