It is given that two particles have mass
The following diagram shows positions of the two particles.
The expression for angular momentum of the system about point P
The expression for angular momentum of the system about point Q
Let the distance
Thus, from the figure
The expression for angular momentum of the system about point R
From equations (1), (2) and (3),
Thus, the vector angular momentum of the given two particles will be same irrespective of the point taken.