Self assessment tax returns ― partnerships

Produced by a Tolley Owner-Managed Businesses expert

Owner-Managed Businesses

Guidance

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:

HM Revenue & Customs

National Insurance Contributions and Employer Office

Self Employment and Self Assessment Registrations

Benton Park View

Longbenton

Newcastle upon Tyne

NE98 1ZZ

It is not advisable to submit a covering letter as this will probably be disregarded and may slow the registration process down.

The agent of the partnership can also be authorised

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