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Registering partnerships

When a partnership commences, HMRC should be notified as soon as possible.

Limited liability partnerships (LLP) and limited partnerships (LP) are automatically registered for self assessment by Companies House. However, all other partnerships will need to register with HMRC directly. This can be done online or by using postal forms. The form that needs to be submitted is form SA400.

Form SA400 should be submitted together with copies of form SA401 and form SA402.

Where there is a delay in preparing these supplementary forms, form SA400 should be submitted regardless. The supplementary forms should then be submitted as soon as possible afterwards.

Forms should be sent by post to: