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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Appendix: specimen letter - request for confirmation of change of partners

Dear

Further to a [telephone notification to this office/verbal notification to an officer during a visit to your business premises] * on ………… and our request dated ……… relating to a change of partners, please note that, under regulation 5(2) of the VAT Regulations 1995, you must notify us in writing about changes in the composition of your partnership.

We have been notified that [insert details of change - for example,. A N Other ceased to be / became a partner]. Please confirm this information by

  • completing and returning the acknowledgement below or
  • advising otherwise overleaf and returning this letter.

If you don’t notify us about any change within 30 days, we may impose of a civil penalty on the business.

Yours

Officer of HM Revenue & Customs 

-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-—-

Acknowledgement

I…………………………..….(Name in block capitals)

hereby confirm the above change to the partnership. 

………………………….(Signed)………………(Date)

……………………………………………..(Status - Current/Ex Partner) 

  • delete as necessary