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HMRC internal manual

VAT Registration

Verbal notification of a change in partners: introduction

Under the Partnership Act 1890, verbal notification of a change of partners is sufficient for determining when and whether a partner is liable for the actions of the partnership. The VAT Regulations 1995, regulation 5(2) requires notification in writing of any variation which necessitates a change to the VAT register.

Any partnership change will have assessment and debt management implications. So it is essential that any verbal notifications of changes are clearly recorded in EF.