Registering the partners and partnership with HMRC

You must register the partnership or individual partners by 5 October following the tax year it commenced, or you could be liable to a penalty.

Example

If you start a partnership during the 2024/25 tax year, you must register the partnership for self-assessment before 5 October 2025.

If you become a partner during the 2024/25 tax year, you must register for self assessment before 5 October 2025.

To register the partnership for self-assessment, choose a ‘nominated’ partner to either:

• register online (limited liability partnerships can’t use this service)
• download and fill in form SA400

When the nominated partner registers the partnership they should register themselves for self assessment using form SA401 (if they’re an individual) or SA402 (if they’re a company, or trust for example).