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HMRC internal manual

Partnership Manual

Calculating the taxable profits: claims and elections

Claims and elections which affect the computation of partnership profits and losses, e.g. capital allowances, must be made by the partnership in the Partnership Return, as per TMA1970/S42(6)-(7). Individual partners cannot make supplementary claims.

Claims and elections which only affect the tax liability of an individual partner must be made by that partner, normally through his or her own Self Assessment return. Each claim or election is considered independently of any claim made by the other partners.

Further guidance is at BIM82215 and BIM82220