The Department of Social Protection and the Revenue Commissioners use the following factors to decide if a partnership normally exists:
- there is a written partnership agreement (a written agreement is not required by law, however);
- each partner writes cheques on the business accounts in their own right;
- there is a joint business account;
- it is apparent to those doing business with the partnership that a partnership exists;
- business accounts and activities are in joint names of the partners;
- each partner makes a significant contribution to the running of the business;
- the business is owned jointly by the partnership;
- the profits and losses of the partnership are shared by each partner;
- the business stationery reflects the existence of a partnership.
You should meet some of these general criteria if you are claiming to be in a partnership with your spouse or civil partner. If you cannot do this, you will be deemed not to be in a business partnership.