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HMRC internal manual

VAT Registration

Entity to be registered: partnerships: completion of the VAT 2: change in the partners

Regulation 5(2) of the VAT Regulations 1995 requires all changes in the composition of a partnership to be notified in writing.

2) Every registered person except one to whom paragraph 11, 12, 13(1), (2) or (3) of Schedule 1, [paragraph 7, 8 or 9(1) of Schedule 1A,]3 paragraph 5 of Schedule 2, paragraph 5 of Schedule 3 or paragraph 5 of Schedule 3A of the Act applies, shall, within 30 days of any changes being made in the name, constitution or ownership of his business, or of any other event occurring which may necessitate the variation of the register or cancellation of his registration, notify the Commissioners … of such change or event and furnish them with full particulars thereof.

There is no requirement to have a new VAT 2 completed or for there to be a re-declaration by any partner who has previously made a declaration.

New partner

A new partner can either:

  • sign a new VAT 2, or
  • sign a declaration containing the particulars of the VAT2.

Removing a partner

Notification of the removal of a partner can be made by any partner. On receipt of the notification you should record the removal and the date of removal in the firm’s folder.

Remember that a former partner may be liable for the actions of the partnership until we are notified. It is important that the record is retained in a legible form.