Taxi Driver Query

BIG WAL

I have had a query from a sole trader taxi driver who wants to apply for a private hire operator's license. The PCO provides three license options

a) as an individual
b) as a registered company or partnership
c) as an unregistered company or partnership

The 'small operator' license allows for up to two cars per license, and the suggestion is to apply with a friend who is also a sole trader and private hire driver for one license and split the cost between them. They want to operate from home (one address) which is also allowed by the PCO (no office costs or public liability insurance required). and apply for the license as a partnership rather than two individual licenses. Would the 'partnership' for the purpose of the license (i.e. in the eyes of the PCO) require the registration of a partnership as a business with HMRC ?

Despite sharing a license (as a document) and operating under one nominated business name, (in accordance with option c), ideally they would like to remain as separate and unrelated sole traders in the eyes of HMRC, carrying out individual jobs separately (although probably taking bookings together), and having separate running cost for each car.