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HMRC internal manual

Partnership Manual

Updates: Partnership Manual

2018

published amendments

Self Assessment for partnerships: compliance checks: settling partnership enquiries
Changed reference to CRM to CCM

published amendments

About this manual
minor change
publication date

published amendments

Mixed member partnerships: company partners
It referred to guidance that would be published in due course. That guidance was in fact published in 2014 therefore the reference needed updating.

published amendments

Indirect, capital and transfer taxes and other tax obligations: Capital gains: CG Reliefs
Incorrect VAT ref
Indirect, capital and transfer taxes and other tax obligations: Capital gains: Goodwill
Incorrect ref to VAT
Indirect, capital and transfer taxes and other tax obligations: Capital gains - introduction
Incorrect ref to VAT
Indirect, capital and transfer taxes and other tax obligations: PAYE and National Insurance: Introduction
Incorrect ref to VAT
Indirect, capital and transfer taxes and other tax obligations: PAYE and National Insurance: Employer’s Class 1 NICs
Incorrect ref to VAT
Indirect, capital and transfer taxes and other tax obligations: PAYE and National Insurance: Class 4 NIC relief for partner’s losses
Incorrect VAT reference
Indirect, capital and transfer taxes and other tax obligations: PAYE and National Insurance: National Insurance Contributions (NICs)
Incorrect reference to VAT
Indirect, capital and transfer taxes and other tax obligations: PAYE and National Insurance: PAYE
Incorrect reference to VAT
Indirect, capital and transfer taxes and other tax obligations: PAYE and National Insurance: contents
Incorrect reference to VAT in heading
Indirect, capital and transfer taxes and other tax obligations: Inheritance Tax (IHT): Family Limited Partnerships
Incorrect reference to VAT
Indirect, capital and transfer taxes and other tax obligations: Inheritance Tax (IHT): Business Property Relief
Incorrect reference to VAT
Indirect, capital and transfer taxes and other tax obligations: Inheritance Tax (IHT): Situs of partnership interest
Incorrect reference to VAT
Indirect, capital and transfer taxes and other tax obligations: Inheritance Tax (IHT): Valuing the partnership interest
Incorrect reference to VAT
Indirect, capital and transfer taxes and other tax obligations: Inheritance Tax (IHT): Transfers of partnership assets
Incorrect reference to VAT
Indirect, capital and transfer taxes and other tax obligations: Inheritance Tax (IHT): General transparency principle
Incorrect VAT ref
Indirect, capital and transfer taxes and other tax obligations: Inheritance Tax (IHT): introduction
Incorrect reference to VAT
Indirect, capital and transfer taxes and other tax obligations: Inheritance Tax (IHT) contents
Incorrect reference to VAT
Indirect, capital and transfer taxes and other tax obligations: Stamp Duty Land Tax (SDLT): contents
Incorrect reference to VAT
Indirect, capital and transfer taxes and other tax obligations: Capital gains: contents
Incorrect reference to VAT

published amendments

Indirect, capital and transfer taxes and other tax obligations: PAYE and National Insurance: Introduction
Minor error in heading