CH84710 - Penalties for Inaccuracies: Other penalty issues: Partnership penalties: Introduction
You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.
»Ê¹ÚÌåÓýapp following guidance at CH84720 to CH84760 is only concerned with a return made by a partnership under TMA70/S12AA.
For more information about the taxation of partnerships see EM7000.
»Ê¹ÚÌåÓýapp partnership may send other returns to you, such as PAYE or VAT. Penalties for inaccuracies will be chargeable on those other returns as outlined in CH81060.