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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Ordinary partnership transactions: Joint and several liability - Para7

Where the responsible partners are liable—

  1. to make a payment of tax or to interest on unpaid tax,
  2. to make a payment in accordance with an assessment under FA03/Sch10/Para29 (recovery of excessive repayment), or
  3. to an SDLT penalty or to interest on such a penalty,

the liability is a joint and several liability of those partners.

There are certain restrictions in Para 7(1A) (2) and (3)