A sole trader completes a Self Assessment Tax return and declares the self employment on SA103S or SA103F.
Where a sole trader changes to a partnership, you need to notify HMRC of the commencement of the partnership, so that a partnership tax record can be created.
The partners need to decide who will be the 'nominated partner', who will interact with HMRC on partnership business and also take responsibility for submitting and amending the partnership tax return (SA800).
Each partner would submit SA104S or SA104F partnership pages instead of self employment pages, declaring their idividual share of the income and expenses and show their profit or loss.
The combined totals of all the partners, should match the figures submitted in SA800.
As the partnership commenced in 21/22 tax year, partnership returns should have been submitted every year since.
The nominated partner will need to contact our webchat colleagues, to resolve the issues and seek advice on appealing any penalties that may arise.
You can contact the Self Assessment webchat facility here: