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HMRC internal manual

Self Assessment Manual

Appeals, postponements and reviews: appeals: appeals on behalf of a partnership

The following points should be noted in respect of an appeal received on behalf of a partnership

1. The appeal must be made by the nominated partner, see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290), or his authorised agent on behalf of all the relevant partners. If it is not, you should refuse the appeal and ask that the nominated partner make the appeal
2. The appeal should be handled in the office with processing or technical responsibility for the partnership.
3. Appeal details recorded on the partnership record do not flow automatically to the associated partners’ records. If the appeal is against a fixed automatic penalty charged in respect of the failure to submit a partnership return, record the appeal only on the partnership record. Do not record the appeal on the associated partners’ records. The informal standover of the penalty should, however, be recorded on the records of the partners upon whom the penalty has been charged
  * Record the appeal on the partnership record, (obtaining the charge creation date from one of the partner’s records if necessary)
  * Where possible, take the appropriate action to standover the appropriate charges on each partner’s record. The partner’s record should be noted of any work list items ‘Working with partnership responsible office Ref …..’
  * If the appeal is to be heard by a tribunal, ensure that the tribunal are aware that they are considering the penalties recorded on all of the partners’ SA records
  * When the appeal is settled, where possible, update each partner’s record to reduce any standovers to nil. Where not possible, ensure that the appropriate office is notified of the action to take on the partner’s SA record

Note: The tribunal may reject an appeal if not made by the nominated partner or his / her successor, or agent.