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Contents

Official guidance
Self Assessment Manual

SAM100000 · Records: set up taxpayer record

  • SAM100001 · Introduction
  • SAM100010 · Addresses
  • SAM100020 · PAYE cases that potentially need to be brought into SA
  • SAM100040 · Company secretary: construction industry scheme
  • SAM100050 · Criteria for a PAYE / SA record
  • SAM100060 · Criteria for an SA record
  • SAM100080 · Annual claims cases and SA
  • SAM100090 · Link from SA to PAYE records
  • SAM100110 · Names
  • SAM100120 · Non resident company landlord
  • SAM100130 · Notification of new business or self employment
  • SAM100131 · Notification on form SA1
  • SAM100135 · Partnerships
  • SAM100136 · Forms for registering partnerships and partners
  • SAM100137 · Registration of partnerships and partners
  • SAM100140 · Partnership as partner
  • SAM100150 · Pension schemes
  • SAM100160 · Periods of administration
  • SAM100170 · Postcodes
  • SAM100190 · SA/PAYE linked cases
  • SAM100191 · SA/PAYE linked cases (Action Guide)
  • SAM100200 · Set up agent for taxpayer
  • SAM100210 · Set up capacities
  • SAM100220 · Set up individual record
  • SAM100221 · Set up individual record (Action Guide)
  • SAM100230 · Set up partner
  • SAM100231 · Set up partner (Action Guide)
  • SAM100240 · Set up partnership record
  • SAM100241 · Set up partnership record (Action Guide)
  • SAM100250 · Set up trade
  • SAM100251 · Set up trade (Action Guide)
  • SAM100260 · Set up trust record
  • SAM100261 · Set up trust record (Action Guide)
  • SAM100270 · Taxpayer return profile
  • SAM100280 · Trust record and partner source
  • SAM100281 · Trust record and partner source (Action Guide)
  • SAM100290 · View taxpayer facility
  • SAM100300 · When an SA record is required
  • SAM100310 · When to set up an individual SA record
  • SAM100320 · When to set up a trust SA record
  1. Records: set up taxpayer record: contents
  2. Records: set up taxpayer record: partnership as partner

SAM100140 | Records: set up taxpayer record: partnership as partner

From HM Revenue & Customs · Self Assessment Manual

In Scotland, a partnership may be a partner in another partnership.

In SA it is not possible for a link to be made between two partnerships records. Therefore the Central Agent Authorisation Team (CAAT), who has responsibility for setting up all partnership records, follow a modified procedure.

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