Registering a partnership means telling HMRC it exists so that it and its partners can file Self Assessment returns. The nominated partner registers the partnership, then every partner registers as an individual. A limited partnership or an LLP also registers with Companies House, which comes first.
The deadline
Choose a nominated partner
The partners choose one of themselves as the nominated partner. They are responsible for the partnership's tax return and for keeping its business records, and only they can register partners online. Agree who it will be before you register.
Register
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Register with Companies House first, if you are forming a limited partnership or an LLP
A limited partnership applies on form LP5, signed by all the partners. An LLP is incorporated through commercial software or on form LL IN01, and needs at least two designated members. Before an LLP is incorporated, each individual member must verify their identity with Companies House and hold a personal code. Until a limited partnership is registered, all its partners are equally responsible for its debts.
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Register the partnership for Self Assessment
The nominated partner registers online, signing in with a Government Gateway user ID, or posts form SA400. You need the date the partnership started and its accounting date.
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Register each partner
An individual partner is registered for Self Assessment and Class 2 National Insurance on form SA401, which only the nominated partner can submit online. A partner that is a company, trust or LLP is registered on form SA402, which you post. You need the partner's National Insurance number and UTR if they have one, the date they joined, and the partnership's name, address and UTR. In an LLP, the designated members register the LLP and every member registers as a partner.
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Wait for your Unique Taxpayer References
The partnership and each partner get their own UTR. If you have heard nothing after 3 weeks, check when to expect a reply.
Companies House forms and fees
After you register
Keep the business records you need for the partnership return, which the nominated partner completes, and for each partner's own Self Assessment return. Every partner files their own return and pays tax on their share of the profits.
Legal basis
Primary legislation and key regulations
Official guidance
Register a limited partnership (opens in a new tab)
Publication · GOV.UK
Running an LLP (opens in a new tab)
Companies House
Register a partnership for Self Assessment (opens in a new tab)
HMRC
Set up a business partnership (GOV.UK) (opens in a new tab)
Companies House
Register a partner for Self Assessment if they're not an individual (opens in a new tab)
HMRC
Register a partner for Self Assessment and Class 2 National Insurance (opens in a new tab)
HMRC