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Posted Mon, 17 Jul 2023 17:11:08 GMT by ChristyL
Hi, my partner runs a company as a sole trader for many years. Last year in Feb, we decided to add me as a partner of the business as well. We filed our own 2021/2022 self assessment before the deadline early January this year. However, I received a letter from HMRC saying I did not file the Partnership Return by the deadline. I do not know where do we stand now. My partner's self assessment return has already covered the businesses' profit/loss last tax year (6 April 2021 to 5 Apr 2022) . Technically speaking the partnership was set up in Feb 2022, should the partnership file a return 12 months after its accounting period? Or do we need to file it by 31 Jan 2023? Should we prorata the profit in the Partnership Return? Thank you.
Posted Fri, 21 Jul 2023 15:45:08 GMT by HMRC Admin 25
Hi ChristyL,
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: 
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