Partnerships
20 February 2009 in General, International From this month, new partnerships and the partners therein will be registerable with HMRC via a centralised service offered by the Centralised Agents Authorisation Team in Longbenton.
This change applies to all types of partnership, whether general, limited or limited liability in nature, and regardless of whether the partners are individuals or corporates. The requirement extends to non UK resident partners, meaning that those foreigners of sometimes vague or dubious standing will no longer be able to adopt a substitute UTR of 99999 99999 in order that the partnership's annual tax return can be filed.
CAAT will also be extending the longstanding policy for new limited company incorporations, and will now also be using its link with Companies House to identify, and make contact with, new LP and LLP incorporations.
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