Precedent-partner responsibilities and dates
The guide states that Form P is due on 18 April, with electronic filing available from 1 February. Filing by 28 February allows allocation pre-filling into partners’ individual returns. Otherwise inform each partner of their share, which each individual must report. The precedent partner also handles objections to computed partnership profit, informs IRAS of partner changes and gives one month’s written notice for a potentially taxable partner ceasing membership or leaving Singapore for over three months. The guide identifies ACRA-registered general partnerships as its intended audience.
Authorisation and partnership details
Obtain Corppass partnership Form P authorisation, log in through the business-tax category and open the partnership return. Check the accounting year-end, pre-filled partnership data and precedent-partner details. The guide says incorrect ACRA particulars should be corrected with ACRA, allowing at least seven working days for reflection. Up to ten partners appear initially. Declare whether there was business activity, other income and more than ten partners. Activity across different partner structures or profit ratios can require multiple accounting periods and revenue for each. The illustrated LP/LLP screens also ask for contributed capital.
Two-line and four-line income statements
Revenue up to S$200,000 uses revenue and adjusted profit/loss; the latter deducts cost of goods sold where applicable and allowable expenses, including qualifying EIS enhanced claims. Above S$200,000, enter revenue, gross profit, allowable expenses and adjusted profit/loss. At revenue of at least S$500,000, the guide requires a certified statement of accounts as a single attachment. Enter partners’ salary, bonuses, CPF and other cash/in-kind benefits separately, and declare other income including interest, rent, royalty, other Singapore income and foreign income.
Allocate to partners or upload the larger-partnership template
For the on-screen route, enter partner names, active/sleeping status, profit-sharing percentages and applicable partner type/capital. Divisible profit is calculated automatically; partner benefits are entered separately and designated other-income lines can be automatic or manual. Add partner allocations up to ten entries and review the total. For more than ten partners, download, complete and upload the allocation template, then verify the total calculated from the uploaded data. The source headings use less-than/greater-than-ten labels but the operative entry limit is up to ten and the branching question asks whether there are more than ten.
Save the consolidated statement and manage approval
Review and save the consolidated statement before submitting: the guide says it is unavailable after filing. Upload required PDFs where prompted. A preparer forwards to an approver and should remind them to file within fourteen days. The approver enters filer/contact information, completes the declaration, corrects errors if necessary and submits. A successful final filing produces an acknowledgement. Form P is submitted once; later changes go through the precedent partner’s myTax Mail rather than a second original return.
Documents after filing and version context
If documents are not ready, the guide permits filing the return first and sending documents separately through the same service, subject to the 18 April deadline. The later sequence routes the submit-documents action to myTax Mail, where it describes replying with PDF attachments within twenty-one days. Read those instructions together with any earlier applicable filing deadline rather than treating twenty-one days as an unconditional extension. Upload the file, confirm it is shown and send the mail. This twenty-eight-page edition was published on 27 February 2026.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
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