CTM93120 | CTSA: the filing obligation: information about partnership income
From HM Revenue & Customs · Company Taxation Manual
provides that when a company carries on a trade, profession or business in partnership, it must include its share of any:
income,
loss,
consideration,
tax credit, or
charge,
in its company tax return.
This is the amount shown in a partnership statement made under for a period that coincides with or overlaps the period covered by the return.