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This guidance note gives an overview of the basic rules relating to the preparation of tax computations and returns for corporate partners and summarises key anti-avoidance legislation relevant to corporate members of partnerships with links to further content. The reasons why it may be beneficial to introduce a corporate member are detailed in the Introducing corporate partners guidance note.

For general information on the computation of profits, losses, capital gains and the allocation of profits and losses for partnerships see the following guidance notes:

1. •

   Trading profits of a partnership

2. •

   Capital allowances for partnerships

3. •

   Allocation of partnership profit or loss

4. •

   Taxation of partnership trading profits

5. •

   Relief for partnership losses

6. •

   Capital gains of a partnership

For HMRC guidance on companies in partnership, see PM210000 onwards and CTM36500 onwards.