Partnership Tax Query

MaggieL

Hi Guys, this is my first time on here so hello everybody and please accept my apologies in advance for asking the first of many 'silly' questions that I'm sure that I should know the answer to.
I have partnership which is split 95% (partner 1) /5% (partner 2) but the work is carried out just about equally. The drawings are similar £14k (P1) and £13k (P2) approx. The profit (before drawings) is £24k approx. So, the drawings/current accounts have £14k and £13k debit - £22,800 and £1,200 credit. My query is, does partner 1 pay tax on £22,800 or can I split the tax liability (say, in the same ratio as the drawings). It just seems crazy that P1 has received £13k and has an amount liable to tax of £1,200.