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Partnership Tax Return Penalties

How to appeal penalties for late partnership tax return, when not the nominated partner?

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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?

Thanks

Replies (9)

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By Wanderer
22nd Sep 2019 16:11

ah2019 wrote:

How to appeal penalties for late partnership tax return, when not the nominated partner?

You can't. HMRC will only accept the appeal from the nominated partner. One of the most ridiculous aspects of the 'system'.
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Replying to Wanderer:
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By ah2019
22nd Sep 2019 17:56

Thanks. What about the Tax Tribunal or Alternative Dispute Resolution (ADR)? Might they consider my situation separately from that of the partnership?

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RLI
By lionofludesch
22nd Sep 2019 17:57

Why are you even considering submitting a return for a year after the partnership ceased ?

There are no partners. Nobody is authorised to sign a return. Nobody can be charged a penalty as nobody is a partner.

Just tell HMRC you weren't a partner and, if they won't cancel the penalty, ask them for their authority in the legislation for charging it.

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By unearned luck
25th Sep 2019 20:14

Read this:
file:///C:/Users/User/AppData/Local/Microsoft/Windows/INetCache/IE/S1ANYO8I/TC04336.pdf

and follow the advise at paras 41 & 42 and also that given above.

If case Justin reads this: See judges do give litigants advice.

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Replying to unearned luck:
RLI
By lionofludesch
25th Sep 2019 22:29

I couldn't get the link to work......

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Replying to lionofludesch:
By SteLacca
26th Sep 2019 08:37

Hardly surprising. It's a link to a local file.

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Replying to SteLacca:
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By SXGuy
26th Sep 2019 10:14
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Replying to SXGuy:
RLI
By lionofludesch
26th Sep 2019 17:34

Seriously - why would I appeal against a penalty which has been incorrectly charged?

Just tell HMRC it's been incorrectly charged. Job done.

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By unearned luck
30th Sep 2019 02:37

Sorry for the link error and thanks to SXguy for fixing it.

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