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Posted Mon, 25 Mar 2024 15:27:18 GMT by Chris Woodhouse
Hi, I hope somebody can help? I recently started a partnership business (End of March 2023) with the intent on someone else joining me. Unfortunately that didn't happen so for the last year of the business I've basically been a sole trader. The Business is going well but would like to just continue on my own and at the end of every complete the normal online self assessment forms rather than the partnership paper forms. How do I go about doing this? (partnership to sole trader) I have looked everywhere but can't seem to find any information? TIA.
Posted Wed, 27 Mar 2024 14:06:45 GMT by HMRC Admin 5

For it to be a partnership there needs to be more than 1 person in the business. As there is only you, the income should be declared as a sole trader.
If already registered for a partnership UTR, you will now need to file a nil return for 23/24 and show that it never traded.

Thank you
Posted Wed, 27 Mar 2024 15:52:04 GMT by Chris Woodhouse
Thank you for your reply. I am late on sending in the partnership return forms for March to April 22 to 23 as they went to another house rather than mine (post office error) I have just paid the £100 fine for being late and have printed the return forms(SA800) using the Gov website . As I mentioned there has never been a partner added because he had a complete u turn at the last minute but this was after I had filed to set up as a partnership? I payed my personal self assessment online using the income from the business as per standard procedure which all went through fine. Is there anyway you could direct me to the exact forms I need to fill in, in order to inform HMRC that I would like to file to become a sole trader rather than a partnership and in fact there was never anybody added. As I said the business is going really well but I just need to get this matter sorted. Thank you again for the help.
Posted Tue, 02 Apr 2024 09:01:12 GMT by HMRC Admin 2

Please contact our Self Assesment team so we can check your account. If your partnership never materialised, we should be able to withdraw the partnership tax return.

Self Assessment: general enquiries

If a partnership tax return (SA800) is required, you cand download and print it from here:

Self Assessment tax return forms

You can also appeal the penalties, but only if the tax return is submitted to HMRC.

Thank you.


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