There are hundreds of thousands of business partnerships in the UK and, as any tax specialist will tell you, the taxation of partnerships presents many complications. Fortunately, HM Revenue and Customs have acted to consolidate their advice pages on partnership tax returns, making the key information available in one place.

The areas on which advice is given are:

• Registering a new partnership;
• Partners’ individual tax returns;
• Partnership Self Assessment tax returns;
• Record keeping;
• Self Assessment return deadlines; and
• What to do if you are no longer part of a partnership.

The advice pages are available on HMRC's website.