SolvedIEIM905200 | Penalties for Partnerships
From HM Revenue & Customs · International Exchange of Information Manual
Where a Platform is operated by a partnership, each partner is strictly speaking a Reporting Platform Operator (RPO). However, in practice, the partners can agree between themselves that one of the partners will report on behalf of all of them (see IEIM904415).
It remains the responsibility of each partner to register and make a notification that they are an RPO. Each partner may be liable to a penalty for any failures, unless they have a reasonable excuse for the failure.