Partnerships: Nominated or Representative Partner: No Nomination
Normally the partners will have no difficulty in coming to an agreement over who is to act as nominated partner. But occasionally you may be advised that an agreement cannot be reached over who will complete the return, or where the original nominated partner is unavailable, who will take over as successor. The latter is perhaps particularly likely in the course of an enquiry.
Whenever you need to make a nomination you should do so by nominating the first active (that is non-sleeping) relevant partner on an alphabetical basis (by reference to forename if necessary). You should avoid applying any other test in order to establish who might be most appropriate to act in that capacity. The partnership will have had ample opportunity to do that and failed to achieve consensus. Your sole purpose is to make a nomination in order to allow you to give effect to the appropriate legislation.
It may be claimed by one or more partners that the partner acting as nominated partner was not properly nominated. That is something for the partnership to resolve internally. You should proceed on the basis that the nomination you hold is properly made and fulfils the statutory purpose.