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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
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Partnerships - computation and assessment: contents

This section contains the following guidance on the computation of partnership profits, the allocation of profits to partners and the application of the basis of assessment rules as they apply to partners and partnerships.

The guidance at BIM82255-BIM82330 applies only for the purposes of Income Tax. See CTM36500 onwards for guidance on corporate partners.