Records: set up taxpayer record: partnerships
Following centralisation of this work, the Central Agent Authorisation Team (CAAT) deal with all customer requests concerning the set up of a partnership and its members from forms SA400, SA401 and SA402.
- General partnerships and foreign partnerships, but not limited liability partnerships (LLP) or limited partnership (LP)
- All members, whether they are individuals, companies or other entities, resident in the UK or outside the UK
Where the partnership is an LLP or LP, registration must be made with Companies House and, from 25 October 2010, registration for SA will take place automatically from the Companies House data.
Further guidance can be found in NICO Technical Guidance 12/09 and NIPG207150 onwards and under subject ‘Set up taxpayer record: forms for registering partnerships and partners’ (SAM100136).
CAAT will refer Trusts, Charities and Pension Funds as members of partnerships to CAR for set up in SA and linkage to the partnership record. CAR will be responsible for the issue of returns to the members in these cases.
Further information available
Forms for registering partnerships and partners SAM100136
Registration of partnerships and partners SAM100137