Registration requirements and formalities


To establish and run a partnership, partners must complete the below formalities:

  • Those partners who are individuals must be registered with HMRC as self-employed before setting up a partnership.
  • Partnership must be register with HMRC.
  • One of the partners should be made responsible for filling in the Partnership Tax Return and submitting it to HMRC.
  • In a partnership, all partners are equally liable for any penalties for late or incorrect submission of the Partnership Tax Return.

Generally, the registration with HMRC is sufficient for a partnership to start operating. In some cases however,  a partnership may need to obtain some additional permits or licenses to operate.


Help and advice
We have tried to answer as many common questions as possible on these pages, but if you do require further assistance
or have any other questions then please give us a call on +44 (0) 20 7060 7326 and we will be happy to help.