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Contents

Official guidance
Enquiry Manual

EM7000 · Partnerships

  • EM7500 · General
  • EM7501 · Approach to partnerships
  • EM7502 · Reviewing the partners returns
  • EM7503 · Calculating profits of the partnership
  • EM7504 · Disposal of partnership assets
  • EM7505 · Record keeping requirements
  • EM7506 · Giving notice
  • EM7507 · Nominated, representative or reporting partner
  • EM7508 · Nominated, representative or reporting partner - successors
  • EM7520 · SA and partnerships
  • EM7550 · Enquiries
  • EM7580 · Obtaining information
  • EM7585 · Discovery for partnerships
  • EM7590 · Penalties
  • EM7595 · Appeals
  • EM7600 · Information disclosure
  • EM7605 · Contract settlements
  • EM7610 · Deceased partners
  • EM7411 · Contract Settlements - SA Years
  1. Partnerships: contents
  2. Partnerships: penalties

EM7590 | Partnerships: penalties

From HM Revenue & Customs · Enquiry Manual

In addition to the general guidance at EM4500+, specific guidance is given at

  • EM4585 - Failure to make a return for SA years

  • EM4610 - Failure to make a return for pre-SA years

  • EM4820 - Incorrect returns, accounts etc for SA years for tax periods where the filing date is on or before 31 March 2009

  • CH84700+ - Incorrect returns or other documents for SA years where the document relates to a tax period beginning on or after 1 April 2008 and has a filing date on or after 1 April 2009

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