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Set up and run a business partnership - naming a partnership, registering with HMRC, partnership tax returns and legal responsibilities

• Setting up

  In a partnership, you and your partner (or partners) personally share…

• Naming your partnership

  You can trade under your own names, or you can choose another name for…

• Register the partnership

  You must register your partnership for Self Assessment with HM Revenue and…

Business plans - download free templates and get help writing a business plan

Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments

• Overview

  If you get tips at work they do not count towards the National Minimum…

• Tips and tax

  You have to pay Income Tax on any tips you get, and may have to pay…

• Updated: 5 October 2023

Resources for businesses.

• Updated: 5 August 2025

How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets

What to do if you're visiting the UK on business - check if you’re eligible, if you need a visa, what visa to apply for, and what to do before you visit.

Guidance for UK companies on winning business from international aid and development projects.

• Updated: 30 January 2026

Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim

Information on how UK companies can control risks when doing business in Mexico.

• Updated: 6 June 2023