Simultaneous assessment procedure: ensure firm-assessed partner share is communicated, recorded and adopted in partner assessments.

Procedure mandates simultaneous assessment of firms and partners by recording and adopting the partner's share of income determined in the firm's assessment. Assessing officers must note names and designations of officers handling partner assessments; where partners are in the same ward, the partner's share is to be noted on the partner's return at firm assessment completion. If assessed elsewhere, the firm's officer must communicate the share and a capital account summary to the partner's officer and obtain acknowledgement. A provisional share income register must be maintained and checked monthly.

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