HM Revenue & Customs 12 January 2016, SALF708 (Self Assessment for non-residents: non-resident partners)

Self Assessment Legal Framework › Self Assessment for non-residents › non-resident partners — SALF708Changes in the residence status of a partner trigger a deemed commencement or cessation for the purposes of assessing business profitsICTA88/S112Section 112 provides that where a member of a partnership either becomes resident, or ceases to be resident in the UK, then for tax purposes that partner