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HMRC internal manual

Self Assessment Manual

Appeals, postponements and reviews: postponements: postponement application - partnership

The only circumstance in which a standover will be required on a partnership record is in respect of a penalty relating to the failure to submit a partnership return by the filing date. The penalty charge will have been recorded on the records of the partners linked to the partnership but not on the partnership record.

The partnership has a right to appeal against the penalty and the appeal should be made by the nominated partner, see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290). The appeal should be recorded on the partnership record but need not be recorded on the records of the associated partners.

The partnership has no legal right to apply for postponement of the penalty charge. However, in practice upon receipt of the appeal the penalty charged on each partner’s record should be informally stoodover.

It is the responsibility of the office responsible for the partnership record to

  • Record the appeal on the partnership record, (obtaining the charge creation date from one of the partner’s records if necessary)
  • Notify the responsible office for each partner that the appeal has been received and give instructions regarding any standovers. The office with processing responsibility for each partner’s record should note any work list items ‘ working with Partnership responsible office Ref . . . . .’
  • Notify the responsible office for each partner when the appeal is settled in order that any standovers may be reduced to nil on the partner’s SA record

The office with processing responsibility for each partner should informally standover, (and subsequently release), the penalty charge in accordance with the instructions received.