Sorry I was unclear - yes 3 people own the house and we are renting it out.
On the PRTB form (Private Residental Tenancies Board) that has to be filled in there is room for a Landlord PPSN number or a company Reg number.
If we only put in one parties PPSN number that person will be liable for all of the tax - this would be OK except that everybody is on different tax rates and USC rates etc....
So I want a partnership number on the form with all corresponding PPSN numbers and we then all pay our own tax....
I don't want to set up a company just an unlimited partnership.
It makes good sense to register a partnership in this case, as it provides a clear delineation on Revenue records as to who is in receipt of the rental income from a property. Revenue may actually insist that such partnerships file a TR1 and the annual Form 1 Firms.