VATREG35200 - Changes affecting registration: partnership changes which do not require change to register
Please see VATREG09750 for guidance on the VAT 2.
New partner/s joining partnership
Obtain a supplementary VAT 2 from the new partner/s which includes each new partner’s name, address, signature, national insurance number, and date of joining the partnership.
Add new partner details via DTR. Scan the VAT 2 into Electronic Folder and link to the previous VAT 2.
Partner/s leaving a partnership
Notification of partners leaving a partnership must be received in writing, stating the date they left and linked to the previous VAT 2 on EF.
Other partnership changes
If there is a change in the composition of a partnership but the trading name remains the same, only VAT 2 action is required.
Similarly, if:
- there is a change of name of a partner (for example, through marriage), but
- this does not affect the name under which the partnership is registered
the change is to be notified in writing for our information and linked to the VAT 2 on EF.