Property rental & partnership tax returns

I recall that a partnership is loosely defined as "two or more people operating together with a common motive to achieve a profit". This can be true of individuals, whether husband and wife or unconnected, renting out property. Thus, should a partnership return be issued in every case where two individuals are letting a property? I seem to have two bands of clients - one that view their property letting as an investment, effectively an alternative pension, and who derive income from employment, sole trades etc. and those who derive substantially all of their income, and devote all of their time, to their lettings activities. Does the way the lettings income is viewed (the latter being more of a "business" activity) determine whether a partnership tax return should be completed or strictly, should a partnership return be completed in all cases. Comments please.
Andrew Lane

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Rental income of an existing trading partnership

AccountingWEB |
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Taxation of income of spouses

AccountingWEB |
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Division of rental profit

AnonymousUser |

Trade or not?

AnonymousUser |