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HMRC internal manual

Business Income Manual

Partnerships - computation and assessment: claims and elections affecting partner’s tax liability

Claims and elections which only affect the tax liability of an individual partner must be made by that partner. Each claim or election is considered independently of any claim made by the other partners.

For example partners are responsible for their own loss relief claims. Once you have established a partnership loss you should allocate to each partner their share of that loss. Each partner is responsible for claiming the loss relief appropriate to their own personal circumstances.