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Partnership return for an LLP in administration

Whose responsibility for partnership return and how to avoid penalty

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I have an LLP client that is currently in administration. I would normally need to file a partnership tax return for the LLP, and then include the profit share on the partners personal tax returns. 

If no partnership return is submitted, the partners will get a penalty, but do I actually have authority to file a partnership return as obviously the administrators control the LLP currently? Do I have to contact the administrators and get them to submit the partnership return, as they would for Corporation Tax for a Ltd company?

The LLP profits would I imagine be £nil, I don't want the partners to incur a penalty, but I don't wish to overstep my authority either.

Any advice appreciated. 


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26th Jan 2018 20:29

I can’t remember where in the legislation it is, but I believe that an LLP in administration is actually chargeable to Corporation Tax (on the strength of it being a body corporate) from the date it entered said administration.

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