Partnerships: Nominated or Representative Partner: General
For all intents and purposes you should consider the terms nominated partner and representative partner as synonymous.
Unless, exceptionally, the partnership return is issued to a named individual, the members of the partnership are required to nominate one of their number to complete and file the partnership return including the partnership statement. This partner is referred to as the `nominated partner’. If the nominated partner is subsequently unavailable the members of the partnership may choose a successor and must notify the change to HMRC. If no nomination is made, the legislation permits HMRC to make a nomination.
The nominated partner, or where appropriate his or her successor, will be responsible for dealing with any matters arising from an enquiry into the partnership return. He or she will also be responsible for keeping the other partners informed of the progress of any enquiry.
It is not unusual for disagreements to exist within partnerships, particularly where financial arrangements or taxation matters are concerned. Partnerships do come to an end in acrimonious circumstances. One of the aims of the SA legislation as it affects partnership matters is to avoid the need for HMRC to get drawn into these sorts of issues.
The penalty legislation, for example TMA 70/S95A, refers to the representative partner. FA07/SCH24 does not refer to either a nominated or representative partner. The partner who gives the inaccurate return or other document is liable to a penalty and any of his or her partners is liable to a ‘partner’s penalty’. See CH84730 for more detail.