VAT2: partnership details for VAT registration and changes

Who needs it

• Partnerships registering for VAT, to give HMRC each partner's details.
• VAT-registered partnerships adding or removing a partner, or updating a partner's details such as name or address.
• Partnerships changing their bank account, to confirm the partners agree.

What you need before you start

• The VAT registration number, if the partnership already has one, and the business name.
• The reason you're sending the form.
• For each partner: details including date of birth and National Insurance number, and their signature.
• Extra copies of the form if there are more than eight partners.

How to file VAT2

1. 1Print the 2-page VAT2 from GOV.UK.
2. 2Fill in the VAT registration number (if you have one), the business name and the reason for sending.
3. 3Have each partner complete and sign one of the eight partner sections.
4. 4Upload the form as part of the online VAT registration, or post it to HMRC's VAT registration applications and changes team at the address on HMRC's contact page.
5. 5Wait for HMRC's outcome, which comes by post or in your business tax account.

What VAT2 covers

HMRC uses VAT2 to tell it about a new partnership or update partner details. It's sent with a partnership's VAT registration and whenever partners are added or removed, a partner's details change, or the partners need to confirm they agree to a change of the partnership's bank account.

The form holds up to eight partners. Partnerships with more send extra forms.

Changes after registration

HMRC's changing-your-details guidance says you must tell it within 30 days of changes to partnership members or their names or home addresses, and that you may be charged a penalty if you don't. It lists partnership members among the details you can change in your VAT online account, and directs changes to a partner's details, such as name or address, to VAT2 sent to the VAT Registration Service.

Bank account changes need at least 14 days' notice before they take effect.

Accessibility

HMRC notes the PDF may not suit assistive technology such as screen readers. To ask for another format, email different.format@hmrc.gov.uk and say which assistive technology you use.

Common mistakes

• Leaving out a partner's signature. HMRC asks each partner to complete and sign their own section.
• Reporting a partner change late. HMRC expects changes to partnership members within 30 days and may charge a penalty.
• Squeezing more than eight partners onto one form. Use extra forms instead.