We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Set up and run a business partnership - naming a partnership, registering with HMRC, partnership tax returns and legal responsibilities
In a partnership, you and your partner (or partners) personally share…
You can trade under your own names, or you can choose another name for…
You must register your partnership for Self Assessment with HM Revenue and…
Explains your responsibilities, including choosing a name, having a registered address, appointing partners and registering with Companies House.
Use form SA800 to file a Partnership Tax Return.
Detail on industrial partnerships, the sectors covered and their remit.
Explains your responsibilities, including choosing a name, having a registered address, appointing designated members and registering with Companies House.
This chapter provides guidance on partnerships. It covers both general partnerships and limited partnerships but not limited liability partnerships (LLPs), which are covered in chapter 53.
Use supplementary pages SA800(PS) to record earnings from sources other than trading and professional income on your SA800 Partnership Tax Return.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).