VATREG08950 - Entity to be registered: partnerships: signatory to the VAT 1 and VAT 2
»Ê¹ÚÌåÓýapp VAT 1 must be signed by one of the partners.
All the partners must sign the VAT 2, or equivalent notification.
»Ê¹ÚÌåÓýapp Value Added Tax Regulations 1995, regulation 7 and the Partnership Act 1890, section 5 provide that notification by a single partner in a firm constitutes sufficient notification by the firm. »Ê¹ÚÌåÓýapp purpose of requiring the signatures of all the partners is to establish that all the partners acknowledge their status as partners in the firm.
Where registration of a partnership is allowed but there is only a notarised list of the partners� names, the firm should agree to provide the full list of partners� details in due course.