Set up a business partnership

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Register the partnership

You must register your partnership for Self Assessment with HM Revenue and Customs (HMRC) if you’re the ‘nominated partner’. This means you’re responsible for sending the partnership tax return.

The other partners need to register separately.

Register a partner or partnership

All partners also need to send their own tax returns as individuals.

You must register by 5 October in your business’s second tax year, or you could be charged a penalty.


If you started a partnership or became a partner during the 2022 to 2023 tax year, you must register before 5 October 2023.

Other ways to register

You can also register the partnership using form SA400 if you cannot register online. You can register as a partner using form SA401.

Registering for VAT

You must also register for VAT if your VAT taxable turnover is more than £85,000. You can choose to register if it’s below this, for example to reclaim VAT on business supplies.

You can appoint an agent to deal with HMRC on your behalf.