EM7507 - Partnerships: nominated, representative or reporting partner

TMA70/S12AA(2)
TMA70/S12AA(11)
TMA70/S12AA(12)
TMA70/S12ABZB(12)
TMA70/12D(3)

Throughout the guidance we use the term ‘nominated partner’. The terms ‘representative partner’ or ‘reporting partner’ may be used instead of ‘nominated partner’. The terms are interchangeable and carry the same meaning.

The term 'nominated partner’ is not defined in the legislation. It is a departmental term used to describe the person who was a partner during the period for which the return was made or is required to be made.

The nominated partner, or where appropriate their successor, will be responsible for

  • making and delivering the partnership tax return
  • dealing with any matters arising from an enquiry into the partnership tax return. They will also be responsible for keeping the other partners informed of the progress of any enquiry
  • dealing with any other issues arising from the partnership

When a partnership return has not yet been made or delivered, the nominated partner is the person who is responsible for making and delivering that partnership return. This will depend on how the notice to file has been addressed

  • if the notice to file the partnership return was given to a named individual, that named individual is the nominated partner
  • if the notice to file was given in the name of the partnership, then the members of the partnership are required to nominate one of their partners to make and deliver the partnership return. This person is the nominated partner

When a partnership return has been made and delivered, the nominated partner is the partner who made and delivered the return for that period.

From 12 February 2019 where a voluntary partnership return is made and delivered to HMRC, a notice to file a partnership return is treated as being given to the person who made and delivered the partnership return on the date it was received by HMRC. The partner who made and delivered the partnership return is the nominated partner for that period.

Nominating a partner

Normally the partners will have no difficulty in coming to an agreement over who is to act as nominated partner. But occasionally you may be advised that an agreement cannot be reached over who will complete the return.

Whenever you need to make a nomination, you should do so by nominating the first active (that is non-sleeping) relevant partner (someone who was a partner in the period) on an alphabetical basis, by reference to forename if necessary. You should avoid applying any other test in order to establish who might be most appropriate to act in that capacity. The partnership will have had ample opportunity to do that and failed to achieve consensus. Your sole purpose is to make a nomination in order to allow you to give effect to the appropriate legislation.

It may be claimed by one or more partners that the partner acting as nominated partner was not properly nominated. That is something for the partnership to resolve internally. You should proceed on the basis that the nomination you hold is properly made and fulfils the statutory purpose.

It’s important to note that the nominated partner may not be the same for each period. If you are dealing with multiple years, you should check who the nominated partner is for each period. 

If the nominated partner is subsequently unavailable see the guidance regarding successors at EM7508.

If you are unsure who the nominated partner or their successor is, a submission should be made to TALA.


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