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HMRC internal manual

VAT Registration

Entity to be registered: partnerships: registration of partnerships in the name of the firm

The VAT Act 1994 section 45(1) allows people who are carrying on a business in partnership to register in the firm name or trading style.

The firm name is the name under which the business trades. A firm name may be:

  • made up of the names of current, or former, partners (for example, Smith, Jones & Atkinson)
  • the name of the business establishment (for example, The Red Lion) or,
  • a trading name given to the business (for example, Anytown Building Services).

A partnership which carries on its business in a name which does not consist of the names of all the partners is required, under the Business Names Act 1985, section 4, to provide the names of all the partners on request.