Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether he has plans to requiring Scottish Limited Partnerships with offshore partners to file tax returns with Her Majesty's Revenue and Customs.

HMRC are already able to require a partnership carrying on a trade, profession or business to make a tax return. HMRC would require a partnership (including a Scottish Limited Partnership) to make a return where there is partnership income that is taxable in the UK in the hands of one or more of the partners. A return must include a statement of the amount of income or loss for that period, together with the allocation of the income or loss between the partners, including those overseas.