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  1. Home
HMRC internal manual

Partnership Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
19 September 2024 - See all updates
  1. Back to contents

PM130000 - Partnerships general: contents

  1. PM131000
    Overview of types of partnership: contents
  2. PM132000
    Partners: contents
  3. PM133000
    Does a partnership exist?
  4. PM134000
    When does a partnership commence?
  5. PM135000
    Partnerships: mergers and demergers: contents
  6. PM136000
    Taxing the profits of a business carried on in partnership
  7. PM137000
    Profit sharing arrangements
  8. PM138000
    How partners are taxed
  9. PM139000
    Non trade income
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