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HMRC internal manual

Partnership Manual

Self Assessment for Partnerships: the nominated/representative partner

‘Nominated partner’ is a departmental term used to describe the partner responsible for completing and filing the partnership return on behalf of the other partners. The members of a partnership are required by TMA1970/S12AA(2) to nominate such a partner, who will act for the partnership in relation to a return, claim or other matter. If the nominated partner becomes unavailable, the members of the partnership must choose a successor and notify the change to HMRC. In the absence of a notification, HMRC has the power to decide who will act as the nominated partner. This is usually done on a purely alphabetical basis. HMRC may issue Form SA670 to seek confirmation of the identity of the nominated partner prior to this.

The term ‘representative partner’ may be used instead of ‘nominated partner’. The terms are interchangeable and carry the same meaning.