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HMRC internal manual

Self Assessment Manual

Records: maintain taxpayer record: maintain partner

This subject consists of the following


A taxpayer that is a partner in a partnership will have been linked to that partnership by use of function SET UP PARTNER.

A taxpayer can be linked to more than one partnership.

Function VIEW PARTNERS FOR PARTNERSHIP allows you to view all live and ceased partners linked to a specified partnership.

If you want to link a partner with a partnership see subject ‘Set Up Partner’ in section ‘Set Up Taxpayer Record’ (SAM100230).

If the partner that you want to link to a partnership is a trust, see subject ‘Trust Record And Partner Source’ in section ‘Set Up Taxpayer Record’ (SAM100280).

Amending partner sources

The following changes can be made to a partner source using function MAINTAIN PARTNER

  • Enter or amend the date the taxpayer became a partner
  • Enter or amend the date the taxpayer ceased as a partner

Changes to the partnership name, address, trade description, and TCN cannot be made on the partner record. See subject ‘Maintain Trade’ (SAM101250).

Changing main source

Unless the SA record is linked to PAYE, where you set up more than one trade / partner source and do not set up the main source first, you will need to nominate the main source. Function MAINTAIN SOURCES is used for this purpose.

This action is necessary because where the SA record is not linked to a PAYE record, the system

  • Uses the main source to determine where the SA record should be located
  • If appropriate, prompts the operator to transfer the record, indicating the proposed new Organisation Unit

The main source is also used in the National Tracing System, and may be used for addressing correspondence.

Updating return profile

If you have ceased the link between a partner and a partnership, or have set up a new link, consider using function MAINTAIN RETURN PROFILE to ensure that the correct supplementary pages are issued to the partner for the following year.

Automatic cessation of partner source

Any live partnership source(s) (and/or live trade source(s)) may be ceased automatically and could be done

  • As a result of an update from NPS where a customer has ceased paying Class 2 National Insurance Contributions


  • Following the processing of a tax return for CY-1

An annual feed of cases will be sent from NPS where the customer ceased paying Class 2 National Insurance Contributions in the previous year (and has not subsequently restarted the payments) to prompt an automatic update of all live partnership (and trade) sources.

For example

The customer ceased paying Class 2 National Insurance Contributions on 30 September 2011 (2011-2012 tax year). The annual feed from NPS in early 2013 (2012-2013 tax year) would include this case.

An SA Note will be added to the SA record showing ‘Trade/partnership sources(s) ceased on receipt of Class 2 NIC cessation information’. Note: It is possible that an update has been received from NPS to show that the customer ceased paying Class 2 NIC but, because that partnership source had not been set up on the customers record, there is no live partnership source to update and as a result there will be no SA Note to amend.

Alternatively, where a tax return (SA100) for CY-1 is processed and the customer has one or more partner sources shown on the return which have all ceased, then the ceased date is added to that partner source on the SA record.