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Procedure to dissolving a partnership with HMRC.

HMRC still send reminders

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I have submitted final return for a partnership where both partners husband/wife sold the business and left the partnership on 31/03/2019. Share of prifit was report on both partners self assement. 

Now I have seen that the HMRC have sent notice to file a return to the Partneship that I can see in our agent account.

the will apply.

I believe - Under Partnership Act 1890 Act, partnership has automatically dissolved

Looks like I have to notify somehow again the HMRC that the partneship has been dissolved eventough the last returns have indicated that both parters left date.. Anyone has any experience closing partnerships. Thanks

Replies (5)

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By lionofludesch
01st Jun 2020 11:53

There are no partners so no-one is entitled to sign any partnership return and there can be no penalties for non-submission.

I find that the best route is returning any correspondence unopened as it catches the attention more easily.

Failing that, yes, a letter eventually does the trick.

Thanks (1)
Hallerud at Easter
01st Jun 2020 11:54

Did final Partnership Return have box 3.8 completed re cessation of trade (presuming a trading partnership)?

I have never had this issue.

Thanks (1)
Replying to DJKL:
By ireallyshouldknowthisbut
01st Jun 2020 13:42


(1) Assuming its not there, resubmit the old return with the cessation date included.

(2) Wait 48 hours, call HMRC have the current partnership return removed from the system.

Thanks (2)
Replying to DJKL:
By EmmaJee
01st Jun 2020 16:11

I use Taxfiler and Yes Box 3.8 is filled as 31/03/2019.

I guess I will just remove it from the Agent account and Inactive in Taxfiler.
I just wanted to make sure the clients don't any penalties.

Thanks (0)
By New To Accountancy
01st Jun 2020 14:59

Normally just a letter as others have said, HMRC usually respond confirming cessation too.

Thanks (1)
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