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HMRC internal manual

VAT Registration

Entity to be registered: partnerships: completion of a VAT 1

When a partnership carries on its business in a firm name, that name should be entered in Box 1 of the form. If there is any doubt about the name of the partnership, you should register it in the full names of the partners. Wherever possible, you should register a partnership in the name of the firm. 

Where the partnership name is entered in Box 1 of the form, this will also be entered in Box 1 of CAVIAR. The partners’ names will be entered in the trading style box (Box 2).