SDLTM33230 - Ordinary partnership transactions: Joint and several liability - Para7
Where the responsible partners are liable—
- to make a payment of tax or to interest on unpaid tax,
- to make a payment in accordance with an assessment under FA03/Sch10/Para29 (recovery of excessive repayment), or
- to an SDLT penalty or to interest on such a penalty,
the liability is a joint and several liability of those partners.
Joint and several liability does not extend to responible partners who only joined the partnership after the effective date of the transaction which triggered the SDLT liability or penalty unless the default giving rise to the penalty or interest occurred after they had become a partner.