Husband and wife (my relatively new clients) were in a 50/50 partnership, which ended on 30/06/2016. Previous accountant filed the partnership return late for 2016/2017. On the partnership return they indicated that the two partners ceased being partners on 30/06/2016 but did not put a date in the box saying that the partnership had also ceased on 30/06/2016. Clients have now received penalty notices from HMRC for the 2017/2018 return not being filed on time.
As the partnership has ceased a return for 2017/2018 should not be due. However how do I notify HMRC of this? Do I just refile the partnership return for 2016/2017 including the cessation date and put a note in the white space?
Obviously I / the client will appeal the penalties seperately.