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<p>HMRC are already able to require a partnership carrying on a trade, profession
or business to make a tax return. HMRC would require a partnership (including a Scottish
Limited Partnership) to make a return where there is partnership income that is taxable
in the UK in the hands of one or more of the partners. A return must include a statement
of the amount of income or loss for that period, together with the allocation of the
income or loss between the partners, including those overseas.</p>
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