Commentary

A4.581 Partnerships (pre-harmonised penalty regime)—who is liable for penalties?

Administration and compliance

A4.581 Partnerships (pre-harmonised penalty regime)—who is liable for penalties?

A4.581 Partnerships (pre-harmonised penalty regime)—who is liable for penalties?

Incorrect returns

The pre-harmonised penalty regime applied to partnership returns for 2007/08 and earlier tax years1.

A penalty becomes due if a representative partner fraudulently or negligently delivers to HMRC an incorrect partnership return, makes an incorrect statement or declaration in connection with partnership property, or submits incorrect accounts. A penalty is also due if the fraud or negligence is attributable to a relevant partner2. A relevant partner is a person who was a partner at any time during the period in respect of which the return was made3.

Where the return is

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