Taxation of general and limited partnerships
This page contains guidance about your taxes if you operate business through a general partnership or a limited partnership.
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The business tax return
You must submit the Business tax return (Form 6A) for every year – including any year when you have not had any activities. -
Value added taxes
You must submit VAT returns for each tax period even if the partnership has had no VAT activities during the period. -
Financial difficulties
If the partnership pays any tax after its due date, you will receive a summary of tax status to which a reminder letter is added. If the partnership has temporary financial difficulties and cannot pay the tax by the due date stated in the reminder letter, you can ask for a payment arrangement to be made.
General and limited partnerships — other pages
Page last updated 1/1/2024