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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Partnerships: Deceased Partners: SA Years - Discovery where no Return Filed

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.


If at the time the Section 30B(1) amendment is made to the partnership return the return of a deceased partner has not been filed, or if a partner dies before he or she has filed his or her return you should ensure that you review the case well before the time limit for assessing the deceased partner’s liability.

If when you review the case no self assessment has been made you should consider making a determination in order to bring tax into charge. Failure to take action will prevent you from being able to give effect to the consequential amendments required under Section 30B(2), because no self assessment will exist or will be capable of being made, and similarly you will be time barred from making a determination on the partner.