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HMRC internal manual

VAT Registration

Entity to be registered: partnerships: overseas limited partnerships

Overseas limited partnerships which are not registered in the UK at Companies House should be registered as normal partnerships and you should call for a VAT 2, or equivalent notification, signed by all partners, both general and limited. However, if the limited partnership is able to show that it is akin to a corporate body in its home country (for example, US Inc), it may be registered as a corporate body.