All natural person partners in UK partnerships, including LLPs, must register with HMRC (the UK’s tax authority). That is true even when there is no UK income to report. In this guide, I explain how, where and when.
Preparing the registration form
The registration form for partners in UK partnerships is SA401 and it is divided into two parts, one that covers the partner’s details and one that covers the partnership’s details. Each partner must file their own SA401.
SA401
Follow the instructions below to complete the preparation of SA401. Only fill in the fields and sections covered by the instructions, and remember that all the information needed is available in the email you received regarding this filing. You can download SA401 here.
In the first part, enter your title in box 1, surname in box 2 (family name), first name in box 3, mailing address in box 4 (make sure that you use a valid address as your UTR will be mailed there), your phone number in box 5, your date of birth in box 6, your NI number in box 7 (if you do not have one, enter “non-resident” in the explanation box), tick the correct answer in box 8 and box 9, enter your UTR in box 10 if you already have one (otherwise leave blank), tick yes if you are the partner responsible for handling correspondence with HMRC / Freedom Surfer in box 11 (otherwise tick no, and remember that only one partner in an LLP can be the nominated partner) and enter the registration date for your LLP in box 12.
In the second part, enter the name of your LLP in box 13, the address of your LLP in box 14 (if you use our service, this will be 32 Kinburn Street, London, SE16 6DW), describe in a few words what the primary business activity of your LLP is in box 15, enter the date you joined the LLP in box 16 (if you have been a partner since registration, enter the registration date), enter the UTR for your LLP in box 17, skip box 18, tick yes in box 19 if you have a 1% or more ownership stake in the LLP (if you have a 0% ownership stake, tick no) and skip box 20.
Once part one and two are complete, sign and date the form in the relevant boxes.
Where and when to mail it
If you are sending multiple registration forms (for multiple persons), you can send them in the same envelope but you must add a note on either a cover page or on the envelope itself that states the number of forms included. Use the address below if sending via regular postal mail:
Self Assessment - HM Revenue and Customs
BX9 1AS
United KingdomUse the address below if sending via a courier service (FedEx, DHL, UPS, EMS etc) or if your postal service requires a full street address:
HM Revenue and Customs
BP8002
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
United KingdomThe filing deadline is the 5th of October. To ensure that your form(s) get to HMRC on time, it is recommended that you mail them by the end of July at the latest.