POLICYWithdrawnPolicy paper · gov.uk

Statement of Practice 9 (1992)

Partnerships: circumstances in which late elections will be accepted.

Last fetched 04 May 2026 · gov.uk

Documents

At a glance

TypePolicy paper

First published04 Apr 1992

Last updated04 Apr 1992

Organisations

HM Revenue & Customs

Topics

Corporation TaxIncome Tax

Source

Open on gov.uk

Order Paper

Data sources & licences Contact us

Contains Parliamentary information licensed under the Open Parliament Licence v3.0. Contains public sector information licensed under the Open Government Licence v3.0. © Parliamentary copyright. © Crown copyright.

Today Browse Your MP Calendar

Statement of Practice 9 (1992) · Order Paper · Order Paper

Browse Policy Papers

POLICYWithdrawnPolicy paper · gov.uk

Statement of Practice 9 (1992)

Partnerships: circumstances in which late elections will be accepted.

Last fetched 04 May 2026 · gov.uk

Documents

Statement of Practice 9 (1992)

At a glance

TypePolicy paper

First published04 Apr 1992

Last updated04 Apr 1992

Organisations

HM Revenue & Customs

Topics

Corporation TaxIncome Tax

Source

Open on gov.uk

Other from HM Revenue & CustomsSee all →

CONSULT.

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

CONSULT.

Modernising and standardising company tax returns

CONSULT.

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

CONSULT.

Reporting company payments to participators

CONSULT.

Inheritance tax on pensions — information sharing regulations

CONSULT.

Guaranteed minimum pension conversion provisions

Other from HM Revenue & CustomsSee all →

CONSULT.

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

CONSULT.

Modernising and standardising company tax returns

CONSULT.

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

CONSULT.

Reporting company payments to participators

CONSULT.

Inheritance tax on pensions — information sharing regulations

CONSULT.

Guaranteed minimum pension conversion provisions

Related policy papers

POLICY

Fair Work Agency: enforcement policy statement

POLICY

DVLA privacy policy

POLICY

Implementing the Plan to Make Work Pay and Employment Rights Act

POLICY

Probation Service public protection inspection action plans