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HMRC internal manual

Partnership Manual

HM Revenue & Customs
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Mixed member partnerships and international aspects: Composite SA returns for non-resident individual members

In partnership cases with large numbers of non-resident individual members, a non-statutory agreement may be entered into with HMRC whereby a single (composite) return is accepted if it is submitted by a UK resident partner acting as representative of all non-resident members. Please refer to SAM121410 for further instructions. Helpsheet 380 Partnerships: foreign aspects contains customer guidance