beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Enquiry Manual

Partnerships: Penalties

In addition to the general guidance EM4500+, specific guidance is given at

  • EM4585 Failure to make a return for SA years
  • EM4610 Failure to make a return for pre SA years
  • EM4820 Incorrect returns, accounts etc for SA years for tax periods where the filing date is on or before 31 March 2009
  • CH84700+ Incorrect returns or other documents for SA years where the document relates to a tax period beginning on or after 1 April 2008 and has a filing date on or after 1 April 2009
  • EM4825 Incorrect returns, accounts for pre SA years

Penalty proceedings under Part X TMA70 could be taken for pre-SA years against each of the partners together comprising the partnerships in respect of offences under TMA70/S98

  • for failure to make any return, statement etc which can legally be called for by notice or precept (except a statutory return of partnership income on form 1), and
  • for fraud or negligence in any such statement which is sent in.