VAT News
VAT Registration Manual Update
HMRC has updated their VAT registration manual covering, voluntary and compulsory registration, the registering entity, and changes to VAT Register details.
VAT Manual VATREG09900 now reads as follows:
VATREG09900 - Entity to be registered: partnerships: completion of the VAT 2: verbal notification of a change
It is possible that a verbal notification of a change in partners can be made. Please see guidance in VATREG36000 for further details.
Sources
General information on a VAT development, not advice on your situation. Speak to a VAT specialist before acting on it.