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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: power to call for documents

SALF508 | Self Assessment for partnerships: power to call for documents

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

The formal procedures also apply to partnerships

FA08/SCH36

HMRC’s powers under FA08/Sch36 to require information and documents also apply to partnerships (CH20000+).

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