PM143000 | The nominated/representative partner

‘Nominated partner’ is a departmental term used to describe the partner responsible for making and delivering the partnership return on behalf of the other partners. The members of a partnership are required to nominate such a partner, who will act for the partnership in relation to a return, claim or other matter. If the nominated partner becomes unavailable, that member’s successor is responsible and the partnership must notify the change to HMRC.

In the alternative HMRC may require any partner to make and deliver the partnership return and if that partner becomes unavailable then it is that partner’s successor who is responsible. If HMRC make such a choice this is usually the first active partner on an alphabetical basis. HMRC may issue Form SA670 to seek confirmation of the identity of the nominated partner prior to this. See EM7507

The term ‘representative partner’ may be used instead of ‘nominated partner’. The terms are interchangeable and carry the same meaning.