SAM121410 - Returns: individuals returns: composite returns for non-resident partners

Where, exceptionally, agreement has been reached between HMRC and the Partnership that a resident partner is to act as agent for all non-resident partners in the partnership, a single (composite) return is issued for completion to the resident partner acting as agent. London Large Partnership Unit has the responsibility for approving the use of composite returns for non-resident partners and that office also deals with technical queries. The LCPU (Large & Complex Partnership Unit) in Birmingham (see address below) deals with administrative issues such as capturing, return amendments and repayments.

Note: This is a non-statutory arrangement and any cases still dealt within local offices, or correspondence about such arrangements, should be transferred to Birmingham Local Compliance Partnership Unit. Composite returns received in other offices should be logged, but not captured, and then sent to

(This text has been withheld because of exemptions in the Freedom of Information Act 2000) LCPU
6th Floor, City Centre House
30 Union Street
Birmingham
B2 4AG

This includes any amendments received for composite returns.