We've been chasing a client for his (H+W) partnership UTR, after speaking to HMRC he's discovered that the partnership hasn't been registered.
Looking at the 2016/17 tax returns, we prepared p/ship accounts & a SA800, but entered the I+E items 50/50 as self employment income on the 2 SA100s without submitting the SA800 (as no p/ship UTR)
If I'd realised before chasing the client I'd have just done the same this year, but someone in the office has tried to do it 'properly'.
Does anyone have any suggestions?
What would happen if I register the partnership now and back date it to the start of the 16/17 or 17/18 year in terms of fines?
Or is it more pragmatic to submit 17/18 as 2 x self employed and register the partnership from 06.04.18, hoping that I still keep the (angry) client?