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HMRC internal manual

VAT Registration

Entity to be registered: partnerships: Limited Liability Partnerships (LLPs)

The Limited Liability Partnership Act 2000 has permitted the formation of Limited Liability Partnerships (LLPs) since 6 April 2001. An LLP will be registered at Companies House as a corporate body. Whilst the LLP will operate in a similar way to a general partnership, the members of the LLP will be protected from debts or liabilities arising from the

  • negligence
  • wrongful act, or
  • misconduct

of another

  • member
  • employee, or
  • agent

of the LLP.

The LLP itself will have unlimited liability and will be able to enter into contracts and incur debts.

If an LLP applies to register for VAT, and is able to provide evidence that it is incorporated, it may be registered as a corporate body. If it then applies to join a VAT group, it may do so, subject to the usual conditions. If the LLP is not able to satisfy you that it is a corporate body, it should be registered as a general partnership in the normal way.