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HMRC internal manual

Self Assessment Manual

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. London Large Partnership Unit has the responsibility for approving the use of composite returns for non-resident partners and that office also deals with technical queries and administrative issues such as capturing, return amendments and repayments.

Note: This is a non-statutory arrangement and any cases still dealt within local offices, or correspondence about such arrangements, should be transferred to London Large Partnership Unit. Composite returns received in other offices should be logged, but not captured, and then sent to

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
Euston Tower 18S
286 Euston Road

This includes any amendments received for composite returns.