Summary

This manual has recently been restructured. A destination table showing the previous and new references is at PM100100 below.

Contents

  1. PM100000
    About this manual
  2. PM100100
    Destination table of original partnership guidance
  3. PM120000
    Introduction to partnerships: contents
  4. PM130000
    Partnerships general: contents
  5. PM140000
    Self assessment for partnerships: contents
  6. PM160000
    Calculating the taxable profits/allowable losses: contents
  7. PM190000
    Partnership loss claims and restrictions: contents
  8. PM210000
    Mixed member partnerships: contents
  9. PM250000
    Salaried member rules: contents
  10. PM270000
    Indirect, capital and transfer taxes and other tax obligations
  11. PM280000
    Overseas partnerships & treatment for UK tax purposes