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
And
- 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.
When you receive a nomination from the partnership, you should
- Use function AMEND TAXPAYER SIGNALS to enter ‘Nominated partner ......... (name) .......... (UTR)’ in the Free Format Notes field of the partnership SA record
- File the nomination in the permanent notes folder within the partnership file or the PN pad in a Non File case
