Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Refunds

From
HM Revenue & Customs
Updated
, see all updates

Claims for overdeclared output tax: Who can claim: Limited partnerships in Scotland

As with Scottish general partnerships, limited partnerships in Scotland have legal personality separate from the persons that comprise them (section 4(2) of the Partnership Act 1890 and section 3 of the Limited Partnership Act 1907).

As a result claims are to be made by, and are payable to, the firm.

Care should be taken when dealing with claims by partners of firms which have become dissolved in Scotland. Payment should be made to “ the dissolved firm of …”.

If the claimant takes objection to this, for example because the bank account in the name of the firm has been closed, you should be satisfied that the partner making the claim has the authority of the other partners and that there is no duplication of claims.

Please note that limited partnerships and limited liability partnerships are different things.