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Contents

Official guidance
Self Assessment: the legal framework

SALF500 · Self Assessment for partnerships

  • SALF502 · Introduction
  • SALF503 · Partnership Tax Returns
  • SALF504 · Partnership statements
  • SALF505 · Requirement to keep records on which partnership Tax Return is based
  • SALF506 · Sanctions against failure to file a partnership Tax Return: returns for 2009-10 and earlier
  • SALF506A · Sanctions against a failure to file a partnership Tax Return: penalties for failure to file a Return on time: returns for 2010-11 onwards
  • SALF507 · Enquiries into partnership Tax Returns
  • SALF508 · Power to call for documents
  • SALF509 · Joint referrals to the Tribunal for a determination during an enquiry
  • SALF510 · Settlement of an enquiry
  • SALF511 · Responsibilities of individual partners
  1. Self Assessment for partnerships: contents
  2. Self Assessment for partnerships: requirement to keep records on which partnership Tax Return is based

SALF505 | Self Assessment for partnerships: requirement to keep records on which partnership Tax Return is based

From HM Revenue & Customs · Self Assessment: the legal framework

Partnerships are required to make and keep documents

Section 12B

The rules for the making and keeping of documents apply in respect of partnership tax returns as they apply to individuals’ returns (see SALF211).

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