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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.
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