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Partnership not set up


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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?

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By Duggimon
30th Jan 2019 16:06

I don't know what would happen if you tried to backdate it to 16/17 but I'd be inclined to file the 2 x SA returns for 17/18 and register from 6/4/18 as a partnership.

I can't see HMRC pursuing this with vigour given there's zero tax at stake.

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Replying to Duggimon:
By lionofludesch
30th Jan 2019 16:30

£400 in penalties, though.

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By ireallyshouldknowthisbut
30th Jan 2019 16:27

Id do the same as above.

File 2*SA returns, register from 6/4/18.

Tell the client its a "meh" from HMRC if there is no tax due.

The only time you really need one is for VAT reg.

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By atleastisoundknowledgable...
30th Jan 2019 16:34

Thanks all. Just respoken to client, action plan is as per my (and thankfully others') pragmatic view. Having to hold my hands up though.

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