Another notification of chargeability

Another notification of chargeability

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A new trading partnership is formed in 2005-06 comprising partners all of whom are already registered to pay Class 2 NIC in respect of other trading activities and on each of whom there was on 06 April 2006 served a notice to complete a personal SA100 return pursuant to S.8 TMA 1970.

Where is the legislation that determines the deadline by which HMRC must be notified of the formation of the partnership, upon which they can act to issue a notice under S.12AA for the completion of a partnership tax return?

I would have thought that the deadline is 05 October 2006, ie as for S.7 TMA 1970 in the case of a personal return, but I cannot find it anywhere.
Clint Westwood

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