Registering partnerships

Limited liability partnerships (LLP) and limited partnerships (LP) are automatically registered for self assessment by Companies House when they are formed. However, all other partnerships will need to register with HMRC directly. This should be done within six months of the end of the tax year of commencement.

This can be done online (or by using postal forms if the online service cannot be used). The form that needs to be submitted is form SA400.

In addition, the partners will also need to register for self assessment (and, if appropriate, Class 2 National Insurance Contributions (NICs)). If the partner is an individual then form SA401 should be used and if they are not an individual (eg