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HMRC internal manual

Compliance Handbook

Publishing details of deliberate tax defaulters: Partnerships: Example for IT, CGT and CT

A compliance check of a partnership return for the year ended 5 April 2015 reveals a deliberate and concealed inaccuracy. The additional profits are allocated to the partners in the proportions shown in the partnership agreement. These additional profits give the following qualifying potential lost revenue (PLR) for the individual partners.

Partner Qualifying PLR
Joseph £21,000
Sophie £12,000
Isobel £32,000
James King Ltd £35,000

Each partner has incurred a qualifying relevant penalty (a relevant penalty for a deliberate and concealed inaccuracy in the partnership return for which the full reduction for quality of disclosure has not been given - see CH190704).


The qualifying PLR (the PLR relating to that qualifying relevant penalty - see CH190724) is less than £25,000 for each of two of the partners - Joseph and Sophie. We cannot publish any details about these two partners.


The qualifying PLR is more than £25,000 for each of the other two partners - Isobel and James King Ltd. We can publish details about this relevant penalty for these two partners.