Partnership Full 30 - Adjustment to income for basis period

If the adjustment is negative, put a minus sign (-) before the figure.

If the partnership did not carry on a trade or profession in 6 April 2020 to 5 April 2021, that is, it carried on a pure investment business, the basis period is the tax year from 6 April 2019 to 5 April 2020. No adjustments for basis period will be required.

For full details of the rules for working out your basis period and any adjustments for basis period please see Help Sheet 222 - How to calculate your taxable profits.