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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Partnerships: Discovery Provisions: Returns not Filed

As a general rule for SA years you should not use the discovery legislation where a return has not yet been filed. Instead you should consider taking forcing action to obtain any outstanding returns.

In the case of individual partners you will have the options of either making a determination under TMA70/S28C EM2027 or taking proceedings for daily penalties under TMA70/S93(3) EM4570.

For the partnership return itself a determination under Section 28C is not a possibility. The only route to consider is that of daily penalties under TMA70/S93A(3) EM4570.