EM7508 - Partnerships: nominated, representative or reporting partner - successors

TMA70/S12AA(11)

When a nominated partner is no longer available, we need to consider who the nominated partners successor is.

‘Available’ is not defined in legislation. It isn’t sufficient for the nominated partner to have simply left the partnership, a partner who has left the partnership may still be available and we should continue to correspond with them.

The partnership may nominate a successor. If not, the legislation permits HMRC to nominate the successor.

Nomination made by the partnership

Members of a partnership may notify a change of the nominated partner by giving notice to HMRC. This will revoke any prior nomination and make a new nomination.

Any new nomination will only take effect once HMRC are notified.

It may be claimed by one or more partners that the partner acting as nominated partner, or successor, 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.

No nomination made by the partnership

If the nominated partner is no longer available, HMRC may nominate a successor if the partnership has failed to make a nomination.

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. Your sole purpose is to make a nomination in order to allow you to give effect to the appropriate legislation.

If you need to make a nomination, further guidance can be found at SAM101290.

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

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