An individual, who is a partner in a partnership firm, is seeking guidance on how to report a 'Purchase of Foreign Currency' (SFT-011) transaction in their ITR 4, as it appears on their 26AS. Despite having a taxable income below £500,000 and no tax payable, they are unsure of the correct procedure. However, the advice given is that ITR 4 is not applicable for partners of partnership firms; they should file using ITR 3 instead.