What is SA402?

SA402 should be used to register a partner that is not an individual for self assessment.

The SA402 needs to be completed by the person responsible for the partner for example a company secretary.

If you are registering for a partnership as an individual you should complete form SA401 instead.

In addition the partnership itself will need a separate form SA400 to register for self assessment.

How do I submit SA402?

HMRC have an SA402 online service which allows you to complete and submit the form online. If you would prefer you can complete the form on screen and then print and post it to HMRC.

You will need your government gateway login information to be able to process the SA402 online.

The following information will be needed to complete SA402:

• Partner name.
• Partner type for example a limited liability or limited partnership.
• Date the partner joined the partnership.
• Capacity in which you are signing.
• Partnership UTR number as per SA400.

SA402 unique tax reference number

After the SA402 has been processed by HMRC you will be sent a ten digit UTR number through the post. The UTR number is separate from the partnership number and should only be used when dealing with the tax affairs for a partner that is not an individual.

It normally takes up to about 28 working days to arrive and you will need the UTR number when submitting your tax return and contacting HMRC in the future.

Individual self assessment tax return

After the SA402 has been processed a self assessment tax return will normally be necessary for each member of the partnership. The individual self assessment tax return has a section to include personal earnings received through the partnership.

The individual tax return is completely separate from the partnership tax return and has it’s own UTR number.