UK Member is the defined order-form service for registering one individual member of a limited liability partnership (LLP) who lives in the UK with HM Revenue & Customs (HMRC) for partnership tax purposes. The service covers the member registration step and is separate from checking or registering the LLP’s own partnership tax record.
Coddan checks the LLP’s Unique Taxpayer Reference (UTR), the member’s joining date and any existing personal tax reference supplied. We then prepare the agreed registration information for HMRC using the current online or postal process, as applicable, and confirm the information submitted or provided for submission within the agreed scope.
The package covers one individual member’s Self Assessment registration, including assistance with the applicable SA401 process. An existing personal UTR does not, by itself, mean that the individual has been linked to the LLP for partnership tax purposes. The member nominated to handle the LLP’s partnership tax returns also requires their own member registration.
The one-off professional fee is £65 + VAT for one individual member. HMRC currently restricts its online partner registration service to the nominated partner; another joining member uses the postal process. The individual must provide accurate personal details and remains responsible for their own tax obligations. The package does not include the member’s annual Self Assessment tax return, National Insurance advice or a decision about salaried-member treatment.
HMRC remains responsible for processing the registration and maintaining the member’s tax record. Coddan assists with preparing the agreed information and the applicable submission process but cannot guarantee HMRC’s decision or a particular processing timeframe.