43-320 Registration of limited liability partnerships (LLPs)
A limited liability partnership (LLP) has its own legal identity, which is separate from its members. An LLP is a body corporate with a certificate of incorporation. LLPs can be formed from 6 April 2001.
For VAT purposes:
(a)subject to the normal rules, the LLP rather than its members is liable to register (Limited Liability Partnership Act 2000, s. 1(2)).