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HMRC internal manual

VAT Registration

Entity to be registered: partnerships: retrospective applications to register co-owners

The lack of awareness of how co-owners should be treated appears to have led to a variety of approaches being taken on how to account for tax due. Each case should be dealt with on its own merits. In reaching a decision, consideration should be given to whether there is evidence that the trader was aware of how co-owners should be treated, whether the correct amount of tax has been collected and whether there can be any misdirection or misdirection by omission arguments made against us.