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HMRC internal manual

VAT Refunds

Late claims for input tax: Who can claim: Limited liability partnerships

“Section 1(2) of the Limited Liability Partnership Act 2000 provides that:

(2) A limited liability partnership is a body corporate (with legal personality separate from that of its members) which is formed by being incorporated under this Act; and—

references to a limited liability partnership are to such a body corporate.”

The result is that claims under Regulation 29 may only be made by, or on behalf of, the limited liability partnership (LLP) and repayments can only be made to the partnership.

Unlike English general and limited partnerships, and like Scottish general partnerships, ex-partners cannot make claims for amounts unclaimed by way of input tax by an LLP after it has been dissolved.

A limited liability partnership will be registered on the Register of Limited Liability Partnerships maintained by the Registrar of Companies. If they are not registered, they should be treated as general partnerships with all partners holding the rights and liabilities of general partners.