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HMRC internal manual

Business Income Manual

Partnerships - general notes: dissolution

A partnership is the relation between a particular combination of persons. Any change in those persons terminates that partnership and may result in the creation of another partnership. Subject to any agreement among the partners, a partnership may be dissolved by the death or bankruptcy of a partner, or the expiry of the venture it was formed to undertake, or by one partner giving notice to their fellow partners of their intention to dissolve it.