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HMRC internal manual

Enquiry Manual

Partnerships: Deceased Partners: SA Years: Introduction

The normal and extended assessment time limits changed on 1 April 2010. The guidance below applies to assessments made before that date. For guidance on the time limits that apply to all assessments for deceased persons made on or after 1 April 2010 see CH54200. 



Assessments or self assessments must be made within three years of 31 January next following the year of assessment in which the taxpayer dies.

The assessing time limit in Section 40(1) TMA applies to the making of a self assessment on behalf of the deceased by his or her executor or administrator as it applies to the making of an assessment by HMRC. This applies equally to partners as it does to any other taxpayer. The normal rules for identifying the enquiry window will apply.

TMA70/S40(2) extends the time limit for the purpose of making good a loss of tax due to the fraudulent or negligent conduct of the deceased partner. It is treated as allowing consequential amendments to a deceased partner’s self assessment under Section 30B(2) to be made for any year of assessment ending not earlier than six years before his or her death. The amendment should however, as explained above, be made within the period of three years beginning with the 31 January next following the year of assessment in which he or she died.

The death of a partner does not have any time limit consequences for amendments to a partnership statement. But you should treat it as triggering the Section 40 time limits in respect of any consequential amendments required under Section 30B(2) for that partner.

In cases where the partnership position has not been finalised a consequential amendment to a deceased partner’s self assessment may become necessary under Section 28B(4) where a Section 12AC(1) enquiry notice has been issued or Section 30B(2) where a discovery amendment has been or may be made under Section 30B(1). In the latter circumstances you should make any Section 30B(2) amendment to the deceased partner’s self assessment within three years of 31 January next following the year of assessment in which the partner died otherwise it will be time-barred.

This may mean that you need to make such an amendment in advance of any amendments which you subsequently make to the remaining partners’ self assessments. This is the only circumstance in which you should normally depart from the practice of making consequential amendments simultaneously on all the partners.

The death of a partner will have no effect on the application of any of the provisions of Section 28B.