PM162000 - Computation and assessment: contents

  1. PM163010
    Profits and losses computed at partnership level
  2. PM163015
    Template when a partnership receives 5 or more separate income sources from other partnerships
  3. PM163020
    Changes of partners
  4. PM163025
    Trade losses - restriction of relief
  5. PM163030
    Individual, company and non-resident members
  6. PM163040
    Allocation of profits and losses
  7. PM163050
    An allocation must not create or increase a loss
  8. PM163060
    Allocation examples of profits and losses
  9. PM163070
    Steps to calculate the partnership trading profits
  10. PM163080
    Partner's notional trade
  11. PM163090
    Commencement and cessation
  12. PM163100
    Basis period rules
  13. PM163110
    Change of partnership accounting date
  14. PM163120
    Effect of changes in membership on partner’s basis periods
  15. PM163130
    Investment business: partner's basis period
  16. PM163140
    Examples of partnership computations
  17. PM163150
    Examples of partnership computations with indirect partners
  18. PM163155
    Notional trade and basis periods
  19. PM163160
    Notional trade and basis periods - sole trader and partnership changes
  20. PM163170
    Partnership mergers and demergers
  21. PM163180
    Accounting date changes
  22. PM163190
    Trading profits: overlap
  23. PM163195
    Averaging
  24. PM163200
    Capital allowances: contents
  25. PM163260
    Partnership expenses: contents
  26. PM163460
    Other income: contents