A4.210 Partnerships

A4.210 Partnerships

Where a notice to file a partnership return has been issued, a claim under one of the sections listed in TMA 1970, s 42(7) (including for the herd basis and the disposal of know-how as part of a disposal of all or part of a trade) shall be made in the partnership return. In any other situation it shall be made by a nominated person1.

Note that HMRC have advised that, where agents use their own customised forms to submit a tax repayment claim on behalf of a client, those forms must meet HMRC's information and formatting standards. Forms

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