EM7525 - Partnerships: SA and partnerships: withdrawal of notice to file
TMA70/S12AAA
The following guidance applies for tax years 2012-13 onwards. Further information regarding withdrawal of a notice to file can be found at SAM121150.
If a partnership has been given a notice to file a tax return, they can request for the notice to be withdrawn if they do not consider a partnership return is required for that period.
Time limits
The notice to file cannot be withdrawn if the partnership return has already been made and delivered for the period.
If the partnership return has not already been made and delivered for the period, the request to withdraw the notice to file may be made by notice to HMRC
- within 2 years of the end of the period specified on the notice (for partnerships that include companies)
- within 2 years from the end of the year of assessment to which the notice relates (for any other partnership), or
- in exceptional circumstances, such a time as HMRC agree
If HMRC agree to withdraw the notice to file
If a request has been made to withdraw the notice, and HMRC agree to withdraw the notice, we must write to confirm the date that the notice was withdrawn.
Agreement to withdraw a notice to file does not prevent us from
issuing a further notice to file for the same period if we later find that a
partnership tax return is required for the period.
If HMRC do not agree to withdraw the notice to file
There is no right of appeal against our decision to not withdraw the notice.
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