Organisation Member is the defined order-form service for registering one member of a limited liability partnership (LLP) that is an organisation rather than an individual. The service covers the appropriate partnership tax registration step for a company, trust or other body that has joined the LLP in its own capacity.
Coddan reviews the organisation’s details, the date it joined the LLP, any existing tax reference supplied and the LLP’s Unique Taxpayer Reference (UTR). We then help prepare the appropriate SA402 information for the organisation’s member registration with HM Revenue & Customs (HMRC), using the authority of the person entitled to act for that organisation. An organisation’s existing Corporation Tax record does not, by itself, establish that HMRC has recorded it as a member of the LLP.
The package includes assistance with one organisational member registration within an agreed written scope. Where the organisation is based outside the United Kingdom (UK), Coddan will also need to understand its status and the LLP’s activities before agreeing the work. We will identify any additional information or specialist tax review needed before accepting a case that cannot be handled as a straightforward registration.
The one-off professional fee is £95 + VAT for one straightforward case accepted by Coddan. The scope will be confirmed before work proceeds, and any more involved case will require a separate quotation. This package does not determine the organisation’s Corporation Tax liability, prepare its tax return or establish its overseas tax treatment. Different types of organisations may have different tax reporting obligations, and specialist tax advice may be required.
HMRC remains responsible for processing the registration and maintaining the organisation’s tax record. Coddan assists with the agreed registration work but cannot guarantee HMRC’s decision or a particular processing timeframe. The organisation remains responsible for providing accurate information and meeting its own tax obligations.