A partnership can be:

(1)a ‘normal’ partnership of individuals or companies;

(2)a limited liability partnership (LLP) (¶43-320); or

(3)a limited partnership (LP) (¶43-325).

In the case of a partnership, not only must Form VAT 1 be completed to notify a liability to register, but also Form VAT 2 should be submitted to HMRC (Value Added Tax Regulations 1995 (SI 1995/2518), reg. 5(1) and 4B being a ‘specified communication’). Form VAT 2 can be viewed on the Indirect Tax Reporter at ¶70-100 (www.gov.uk/government/publications/vat-partnership-details-vat2).

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