New self-assessment forms for partnerships
HMRC have published a number of new forms designed to be used to register new partnerships and partners for self-assessment and national insurance. The forms, which have been available on a trial basis to tax agents and advisers since October 2010, are now available to all taxpayers on HMRC’s website.
The forms were developed in conjunction with Working Together’s Agent Registration and Authorisation working group and have been designed to help eradicate problems that have existed in the past when trying to register new partnerships and partners for self assessment.
The new forms are as follows:
- Form SA400 – Registering a partnership for self-assessment
- Form SA401 – Registering a partner for self-assessment and Class 2 NICs
- Form SA402 – Registering a limited company, trust or another partnership as a partner
Links to the new forms can be found on HMRC’s website at http://www.hmrc.gov.uk/sa/register.htm