The Relationships tab displays the relationship between two clients, for example, Shareholders, Partners, or Directors.
Practices on the Elite plan will be able to create and manage relationships, while practices on the Pro plan will be able to view relationships maintained in Xero Practice Manager and synchronised to FYI. The Relationships list includes archived clients, which display "Archived" in yellow next to the Client Name.
The following is an example of the Client - Relationships tab for practices on the Elite plan.
The following is an example of the Client - Relationships tab for practices on the Pro plan.
The Relationships List is used in the same way as other Client lists in FYI, with the ability to use the Columns and Filters tab to manage what data is displayed. Refer to Sorting and Filtering Clients Lists.
The Shares and Percentage column will be populated if the Relationship selected was Shareholder Of, Partner Of, or Owner Of. For all other Relationship Types, this field will be blank.
Creating and Managing Relationships 
Practices on the Elite plan, where FYI is selected as the Practice Management source, will be able to create and maintain relationships between clients. A client must have an assigned Business Structure to be able to create relationships in FYI. Refer to Creating and Editing Client Relationships.
Practices on the Pro plan integrated with Xero Practice Manager will be able to view the relationships, however, the setup and management of Client Relationships will need to be performed in XPM.
Refer to the Xero article Set up and manage client relationships in Practice Manager or Xero Tax.