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HMRC internal manual

VAT Registration

Entity to be registered: partnerships: legal status of partnerships (except in Scotland)

In England, Wales and Northern Ireland, a partnership does not have a separate legal identity or personality. In other words, a partnership is not separate from the partners of which it is composed. A partnership is the sum of the partners and there is no difference between the partnership and the partners (but see VATREG09050 on partnerships in Scotland).