Unsupported taxes

Limited Liability Partnership

A Limited Liability Partnership (LLP) is similar to a normal partnership, but it offers reduced personal responsibility for business debts. Unlike sole traders and partners of ordinary partnerships, the LLP itself - not the individual members - is responsible for any debts that it runs up, unless individual members have personally guaranteed a loan to the business. LLPs need to register with Companies House, using form LL IN01. Companies House will notify HM Revenue & Customs (HMRC) and the partnership tax records will automatically be set up.

However, each partner in the LLP must also register separately with HMRC to get their own tax records set up. They must use form SA402 to do this or, if the partner is an individual, the form 'Registering a partner for Self Assessment and Class 2 National Insurance contributions' should be used instead.

Trusts

A trust is a legal arrangement where one or more 'trustees' are made legally responsible for assets. The assets - such as land, money, buildings, shares or even antiques - are placed in trust for the benefit of one or more 'beneficiaries'.

Clubs and societies

Clubs and societies refer to unincorporated members' clubs such as a sports or social club. Sometimes HMRC uses 'clubs' to also refer to societies, voluntary associations and other unincorporated bodies.

This service currently does not support clubs and societies registering for Corporation Tax or PAYE.

Charities and other organisations that may be liable for Corporation Tax, for example, some members' clubs, friendly societies, housing associations should use this service if they have registered with Companies House, or complete form CT41G (clubs) to tell HMRC that they are liable for Corporation Tax.

Subcontractors

If you work as a subcontractor under the Construction Industry Scheme (CIS) you must register with HM Revenue & Customs (HMRC) before you start working.

If you don't register with HMRC, contractors have to make a deduction from your payments at the higher rate - 30%.

Find out how to register for CIS.