A number of individuals contribute monthly towards a partnership whose sole business is investing in the stock market. This results in capital gains and interest being earned on an annual basis. The administrator of the partnership issues an annual statement which reflects the % holding, interest and capital gains/losses which were derived during the relevant tax period. This annual statement is issued by the administrator for purpose of the individual partner's tax declaration in respect of their tax return. In completing the tax returns the relevant interest and capital gains are accounted for and declared, however is it necessary for the individual to reflect that s/he is a partner in an investment partnership including stating their % holding?