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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Publishing details of deliberate tax defaulters: Partnerships: Taxes and duties other than IT, CGT and CT

For the purpose of taxes and duties other than income tax, capital gains tax and corporation tax

  • a partnership is a person, and
  • it is the partnership that incurs the relevant penalty or penalties.

This means that the five publication questions, see CH190620, apply to the partnership.

We will publish the details of the partnership if the answer to all five questions is ‘yes’. We will publish the partnership’s trading name. If the partnership does not have a trading name we will publish the names of those who were partners at the time of the deliberate defaults.