SAM101290 - Records: maintain taxpayer record: nominated partner
Unless, exceptionally, the partnership return is issued to a named partner, the members of a partnership are required under S12AA(2) TMA 1970 to nominate one of their number to complete and file the partnership return including the partnership statement. This partner is referred to as the nominated partner. The term representative partner may also be used to describe the nominated partner.
‘Nominated Partner’ is a departmental term used for the person who is acting for the partnership in relation to a return, claim or other matter. The partner must have been included as a partner in the partnership return for the year in question. It may not feasible for staff to verify this in every case and therefore the status of the person should simply be accepted.
If the nominated partner becomes unavailable, the members of the partnership may choose a successor and must notify the change to HMRC. In the absence of such notification HMRC can make a nomination.
The nominated partner or his / her successor is also responsible for
- Dealing with all matters arising from an enquiry into the partnership return
- Keeping the other partners informed of the progress of the enquiry
In addition any appeal rights relating to the partnership are conferred only on the nominated partner. It is therefore important that a nominated partner is identified before any appeal is submitted. See subject ‘Appeals: who can make an appeal’ (SAM10010). The SEES form SA670 can be issued for this purpose.
When you receive a nomination from the partnership, or a completed form SA670, you should
- Make a Free Format Note on the Signals page on the Partnership record to say ‘DD/MM/YY - SA670 received. Nominated partner is [enter partners name]’
- File the nomination away