3. 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.
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 2016 to 2017 tax year, you must register before 5 October 2017.
Other ways to register
Registering for VAT
You can appoint an agent to deal with HMRC on your behalf.