Corporation Tax and Non-Resident Rules

Select Trades, Partnerships, Data Entry, Partnership Statement, Corporation Tax / Non Resident Rules to tick these boxes

Where a partnership includes a member who is a company, any share of partnership profits allocated to that member must be a share of profits calculated using Corporation Tax rules.  Similarly, any share of partnership profits allocated to any member who is not a UK resident must be a share of profits calculated using the rules appropriate to non-residents.

Use the fields on this screen to complete boxes 4 and 5 on the partnership statement indicating which set of rules has been applied.

E-filing where more than one set of pages is required

For a mixed partnership, two (or more) sets of Partnership Statements and the appropriate pages may be required.  Where this is the case HMRC restrictions mean that both sets can not be filed electronically. Instead:

1. Generate the first set as a paper return and save as a PDF file.

2. Make a note in box 3.116 that a further set of pages is included as an attachment.

3. Generate the second set as an electronic return and include the first set as a PDF attachment.

4. Transmit the return.