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HMRC internal manual

Stamp Duty Land Tax Manual

Ordinary partnership transactions: Example 2

Details as example at SDLTM33260, but the return was not submitted and payment of tax made until 10th June 2009.

A penalty and interest will have been incurred as the return was filed late (Schedule 10, Para 3)

Partner D is a responsible partner, but is not liable for any tax or interest (Para 7(1A)).

However, he will be jointly and severally liable with the other partners for the fixed penalty as he was a responsible partner when the omission occurred that caused the penalty to become payable (Para 7(3) (b)). D was a partner (and responsible partner) at the time when the return should have been filed.

Similarly, if any daily penalties were to be incurred he would be liable if he were a responsible partner on the day(s) in respect of which the penalties were due.