Form SA401 - Fill, Sign and Download | Partner Self Assessment
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ZenDocs is not a law firm and does not provide legal advice.
Form SA401 registers an individual who has joined a partnership for Self Assessment and Class 2 National Insurance contributions. Partners are treated as self-employed for tax purposes, so each one needs their own Self Assessment record, separate from the partnership's own registration. Only individuals use SA401. A partner that's a company, trust, or another partnership uses Form SA402 instead.
The partnership itself must register separately using Form SA400 before individual partners can register with SA401, since SA401 asks for the partnership's Unique Taxpayer Reference. If the partnership is new, both forms are usually completed around the same time, with the partnership registration going in first. If you're joining an existing partnership that's already registered, you only need to complete SA401 for yourself.
Only the partnership's nominated partner, the person acting as HMRC's main point of contact, can register online using a Government Gateway account. Any other partner joining the partnership must register by post using the paper version of SA401. Agents with a paid agent authorisation on file (Form 64-8) can also register a partner online on the partner's behalf.
You need to register by 5 October following the end of the tax year in which the partnership started, or in which you became a partner, whichever applies. Missing the deadline can result in a penalty, and it delays your Unique Taxpayer Reference, which you need before you can file a Self Assessment return. Registering as early as possible avoids a scramble close to the filing deadline.
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