Second business, second partnership tax return

As my head is astray doing these last few tax return, even the simplest problem is hurting my brain!!

This isn't for this years tax return but a client of mine has a business (a shop) and this is run as a partnership. The owners have started up another shop in another town and it is essentially the same type of shop with bulk buying, etc. Does this second business have to be registered separately as another partnership or can next years figures be merged for tax return purposes?

I intend to advise the client to incorporate the businesses and in which case presumably they can be two income streams for one company?