PM163015 - Template when a partnership receives 5 or more separate income sources from other partnerships

Use this from other partnerships

Notes on above template:

The template is based on the partnership statement provided by HMRC, for guidance on the fields please see the Partnership Tax Return Guide (SA850).

When completing the above template and submitting it to HMRC, you may submit the required information all on one template or break up the information into whatever breakdown is best for your business, as long as all the required information is submitted to HMRC within the relevant deadline.

Add as many sources as necessary when completing the above template for the relevant partnership.

Taxation Identification Number (TIN)- The OECD detail the accepted TINs in the relevant jurisdictions, please see HMRC guidance here: /丑尘谤肠-颈苍迟别谤苍补濒-尘补苍耻补濒蝉/颈苍迟别谤苍补迟颈辞苍补濒-别虫肠丑补苍驳别-辞蹿-颈苍蹿辞谤鈥�ieim402040

Local tax reference- This is another reference number that the jurisdiction the partner is tax resident in has provided the partner to return their taxable income information.

Country of tax residence- This is the jurisdiction in which the partnership is based, reporting and/or paying tax in.

Is the below calculated using CT, IT or overseas tax rules- If the source information provided is calculated by on overseas partnership not using UK IT or CT rules, please then input overseas tax rules.

If the below is not calculated on UK IT or CT basis, what jurisdiction and basis is it calculated on- If the source information is calculated using overseas tax rules please then detail which jurisdiction鈥檚 rules were used in calculating the information provided and the basis of calculation in that jurisdiction.