Guidance

Register a partner for Self Assessment if they're not an individual

Register a new partner who is not an individual for Self Assessment, for example a company or trust, using form SA402.

From:
HM Revenue & Customs
Published
23 April 2024
Last updated
18 December 2024 — See all updates

You can register a partner who is not an individual for Self Assessment by sending a postal form to HMRC.

The person responsible for the partner, for example the trustee or company secretary, should sign the form.

Before you start

You’ll need:

  • the new partner’s Self Assessment or Corporation Tax Unique Taxpayer Reference (UTR) if it has one
  • the new partner’s Pension Scheme Tax Reference (PSTR) if it is a registered pension scheme
  • the new partner’s Company Registration Number (CRN) if it is a limited liability partnership (LLP) or limited partnership
  • the name, address and UTR of the partnership
  • the date the partner joined the partnership
  • your UTR if you’re completing the form as the nominated partner or trustee
  • the partnership’s CRN if it is a LLP or limited partnership registered with Companies House on or after 25 October 2010

Register by post

You need to register by post.

You can either:

  • fill in an online version of the form, then print it
  • fill in the PDF version of the form on-screen, then print it
  • print the PDF version of the form, then fill it in

You’ll then need to send your completed form to HMRC.

Complete an online version of the form

To use the online version of the form you need to:

  1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

  2. Register using the online version of the ‘Registering a partner for Self Assessment if they’re not an individual’ form.

  3. Print and post it to HMRC, using the address shown on the form.

If the form does not open, contact online services support for more help.

This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

Complete the PDF version of the form

You can either:

  • print the form and fill it in
  • complete the form on-screen, then print it

You’ll then need to post your completed form to HMRC, using the postal address shown on the form.

To complete the form on-screen you need to:

  1. Download and save the form on your computer.

  2. Open it using the latest free version of Adobe Reader.

  3. Complete it on-screen.

Registering a partner for Self Assessment if they’re not an individual (SA402)

PDF, 412 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.

After you’ve registered

We’ll usually contact you within 15 days of receiving your form but may take longer during busy periods.

If we have not contacted you after 3 weeks, you can check when you can expect a reply.

You can check what a paid agent can do on your behalf.

How you authorise the agent depends on the tax, and you may need to use paper form 64-8 or an online service.

Updates to this page

Published 23 April 2024
Last updated 18 December 2024 + show all updates

  1. Information on what you'll need before you start has been added.

  2. Added translation

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