The tax system for partnerships
If you form a partnership to carry on a business, you must register it separately with HM Revenue & Customs even if the partners have previously been self employed. If the partners are new to business, they must also register individually. Partnerships are registered with a special HM Revenue & Customs partnership team, based at Longbenton near Newcastle.
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Victoria Street,
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Copyright © Rayner Essex. All rights reserved. Terms and Conditions. Disclaimer. Rayner Essex is a business name of Rayner Essex LLP, which is a limited liability partnership registered in England under number OC338376, VAT Registration number: 2350 760 81.
Its registered office is at Tavistock House South, Tavistock Square, London WC1H 9LG. Rayner Essex Chartered Accountants are registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. The term partner is used to refer to a member of Rayner Essex LLP

