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HMRC internal manual

Partnership Manual

Indirect, capital and transfer taxes and other tax obligations: VAT and partnerships: partner changes

There is no need to deregister and reregister a partnership every time there is a change of partners, but changes must be notified to HMRC under section 45 ( 2 ) of VATA 1994. Partners remain liable for the debts and obligations of the firm until HMRC is notified that they have ceased to be partners..