SAM121410 - Returns: individuals returns: composite returns for non-resident partners
Where, exceptionally, agreement has been reached between HMRC and the Partnership that a resident partner is to act as agent for all non-resident partners in the partnership, a single (composite) return is issued for completion to the resident partner acting as agent. Liverpool Large Partnership Unit has the responsibility for approving the use of composite returns for non-resident partners.
This includes any amendments received for composite returns.
Capture of returns and amendments remains the responsibility of the processing office.