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self assessment registration question

I have two individuals who have been sole traders for a number of years and who have been submitting tax returns, and so have their own individual utr numbers.

they have now joined in partnership. What is the quickest way to get a partnership utr number from revenue given that they need to submit a partnership return before 31 January next?



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SA400 - Registering a partnership for Self Assessment?

Here -

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and SA401

You need not only form SA400 to register the partnership, but also two forms SA401 to register the individuals as partners.  You would have to send them in the post to Longbenton.

However, it may well be quicker to register online for the partnership and for the individuals as partners by submitting structured e-mails - see under How to Register.

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I was looking on them as already registered

but it wouldn't hurt. I must admit I didn't check the SA401 to see if they covered only unregistered for SA, or all new partners.

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Even though the partners are already registered for self-assessment (have a UTR and pay Class 2 NICs), HMRC still requires them to register as partners in the specific partnership using form SA401 or the structured e-mail.  I guess they want to identify everyone who is to be charged a £100 penalty if the partnership tax return is late!

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Use Joint Venture this year, partnership next year

If you are stuck, and the amounts involved don't make late-filing penalties worth while, why not just treat this year's work as a joint venture, showing this info as part of each "partner's" sole trader accounts, and next year, when the heat if off, register them both as partners, with new partnership starting 6th April 2012? Such a strategy will take all the sweat out of the problem.

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These still seem to cause problems at Longbenton.  I like KHs idea but when you have a late advice of partnership UTR make sure you have dotted the Is and crossed the Ts.  Because if a penalty is raised HMRC will expect you to show that its processes are at fautlt.  So special deliverythem to Longbenton and make sure that a copy of Special Delivery No. is on your letter.  Becuase of the new penalty regime I would also suggest a last minute paper submission because this restricts the penalty to £100 each.

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Three months from date UTR is issued?

Don't you get 3 months from when the UTR/notice to file a tax return is issued to file the actual return?  Although there could well be a late notification penalty instead?

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When did it start

I have to agree with KH.

File as sole traders and start the partnership from 6 Apr 12.

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any further comments on this Q

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