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HMRC internal manual

Enquiry Manual

Penalties: Failure to Make a Return for Pre-SA Years: Partnerships

Penalties under Schedule 55 FA09 for failure to file on time, see CH60000+, apply to income tax and capital gains tax returns for the year ended 5 April 2011 and later years. The returns for the year ended 5 April 2011 are those due to be filed on or before 31 October 2011, or 31 January 2012 if filed electronically.

In so far as statutory returns (forms 1) of partnership income are concerned, penalty action under the then TMA70/S93 for failure to make a return, must be taken against the precedent acting partner (or any other partner on whom a partnership return has been served) as the person responsible under the then TMA70/S9 (1), for making the return. No penalty action lies against the partnership as such.