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HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. BIM80000
  3. BIM82600

Partnerships - loss relief restrictions: contents

This section is about restrictions for individuals who make losses from trading in partnerships.

Guidance on loss relief restrictions for companies in partnership is at:

  • BIM82105 for corporate limited partners, and
  • BIM82135 for corporate LLP members.

It contains the following:

  1. BIM82601
    Introduction
  2. BIM82610
    Calculation of limit of relief: partners’ capital contributions
  3. BIM82611
    Calculation of limit of relief: £25,000 annual limit
  4. BIM82615
    Limited partners
  5. BIM82620
    Limited partners: example
  6. BIM82625
    LLP members
  7. BIM82630
    LLP members: example
  8. BIM82635
    LLP members: unrelieved amounts
  9. BIM82640
    Non-active partners in early tax years
  10. BIM82645
    Non-active partners in early tax years: example
  11. BIM82650
    Non-active partners in early tax years: unrelieved amounts
  12. BIM82655
    Risk-free capital contributions
  13. BIM82660
    Cost of contribution financed by loan
  14. BIM82665
    Cost of contribution reimbursed to partner
  15. BIM82670
    Exemptions
  16. BIM82675
    Recovery of excess relief
  17. BIM82680
    Recovery of excess relief: example
  18. BIM82685
    Licence-related losses: exit charge
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