I previously ran a business with one other person, who was the "nominated partner". This business stopped trading several years ago, but no partnership tax return was ever submitted for the year after trading ceased. This was because the nominated partner's software "wouldn't let him" (it appears that this may have been due to a slight discrepancy on his tax return and mine - I'd said I was no longer in the partnership; he'd said that I was in the partnership but received 0% of profits - but despite numerous calls and letters to HMRC, they were never able to tell us this).
Of course, all this time, the penalties for late submission of the partnership tax return have been accumulating (now over £2000 each), even though there's no way that I - not being the nominated partner - could have submitted the tax return (and in fact, I'm the one getting letters from debt collectors about the money owed to HMRC, while he hasn't had any).
The nominated partner is appealling the penalties on behalf of the partnership (on what grounds, I don't know), but if that is unsuccessful, is there any way for me to challenge the penalties individually?