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HMRC internal manual

VAT Registration

Entity to be registered: partnerships: signatory to the VAT 1 and VAT 2

The VAT 1 must be signed by one of the partners.

All the partners must sign the VAT 2, or equivalent notification.

The Value Added Tax Regulations 1995, regulation 7 and the Partnership Act 1890, section 5 provide that notification by a single partner in a firm constitutes sufficient notification by the firm. The purpose of requiring the signatures of all the partners is to establish that all the partners acknowledge their status as partners in the firm.

Where registration of a partnership is allowed but there is only a notarised list of the partners’ names, the firm should agree to provide the full list of partners’ details in due course.