SolvedCH157150 | Penalties for Failure to Pay on Time: Penalty assessments: What the assessment must include
From HM Revenue & Customs · Compliance Handbook
You must include on the penalty assessment the
date of the assessment
legislation under which the penalty is due
amount of the penalty, and
period to which the penalty relates.
Remember that for income tax, capital gains tax and corporation tax, a partnership does not have a liability. The liability for the penalty for failure to pay on time is shared amongst the relevant partners for the tax period involved.
For the purpose of most other taxes, duties or levies, including employer liabilities, a partnership is treated as a person in its own right and if the penalty assessment relates to those taxes, duties or levies, it should be issued to the partnership.