ECL12400 - Partnerships and the ECL

Some partnerships, such as a Limited Liability Partnership under the Limited Liability Partnerships Act 2000, are a legal person in their own right.

In the instance that the person is a partnership forming a legal person distinct from the partners, the partnership itself must register for the ECL, submit an ECL return and pay the ECL to HMRC.

In any other case, the person liable to paying the levy will be the partnership’s responsible partners. This will usually be the nominated partner for tax purposes, but does not necessarily need to be.

Only one partner in the partnership needs to register for, submit, and pay ECL to HMRC, although all partners will be jointly and severally liable for any ECL due from the partnership.