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HMRC internal manual

VAT Registration

Variation of trader’s details: partnerships

Tribunal case T.A.Z. Hussein and M. Asim t/a Pressing Dry Cleaners LON/02/1079 VTD 18341 held that, for the purposes the VAT Act 1994, section 45(2) and the Partnership Act 1890, verbal notification of a change in the partnership would suffice for determining when and whether a partner is liable for the actions of the partnership.

However, for the purposes of maintaining the VAT register, no changes should be made until written notification is received.