Sometimes referred to as a general partnership or ordinary partnership. The relationship which subsists between two or more persons carrying on business in common with a view to profit. Partnerships are governed in the UK by the Partnership Act 1890. An English partnership is not a separate legal entity. Partners generally have unlimited liability.

A partnership under the Partnership Act 1890 differs from a limited partnership established under the Limited Partnerships Act 1907 and a limited liability partnership established under the Limited Liability Partnerships Act 2000.

For further details on partnerships, see General partnerships toolkit.