HMRC internal manual

VAT Registration

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.