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HMRC internal manual

Partnership Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. PM280000

Overseas partnerships & treatment for UK tax purposes: contents

  1. PM281100
    UK resident members
  2. PM281200
    Non-resident members: individuals
  3. PM281300
    Non-resident members: companies
  4. PM281400
    Non-resident company members trading in the UK
  5. PM281500
    Non-resident company members not trading in the UK
  6. PM283000
    Management and control
  7. PM284000
    Where are the profits earned?
  8. PM285000
    Composite SA returns for non-resident individual members
  9. PM286000
    Investment partnerships
  10. PM287000
    UK registered partnership with no UK source income or gain
  11. PM288000
    Tax status of overseas partnerships
  12. PM289000
    UK branches of overseas partnerships
  13. PM290000
    Summary of filing requirements for partnerships with foreign aspects
  14. PM291000
    Double taxation
  15. PM292000
    Hybrid entities and tax arbritage
  16. PM293000
    Overseas partners in investment partnerships
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