Can we be classed as a partnership

[sexbomb]

We have several properties in a limited company and 40 properties in our own names split several different ways between 3 family members. The 2 businesses are run identically with all paperwork showing a trading name including the ASTs. We do all the day to day running of these property rental businesses ourselves, just using estates agents on a tenant find only basis and tradesmen to do the jobs we cant as well as an accountant to do the end of year accounts. Can we class ourselves as a partnership

[pawncob]

https://www.gov.uk/hmrc-internal-manual ... 0#IDA5BCSB