»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýappre are three different types of penalties that can be charged if a return is outstanding after the return due date or is filed late and only apply if a notice to file the return or a return containing the notice is given. As a voluntary return will always be made on or before the filing date it will never be late.

»Ê¹ÚÌåÓýapp three types of penalties are:

1. Late filing fixed penalty (see SAM61220): £100 will be charged to each partner.
2. Late filing daily penalties (see SAM61230): If the return is not filed three months after the return due date, daily penalties will start to accrue. Daily penalties will be charged on each partner at £10 per day up to a maximum of 90 days.
3. Late filing (tax geared) penalty (see SAM61240): Tax geared penalties are charged at 6 months and 12 months from the filing date if the return is not filed by this date. Where a partnership return is not received or is late, the penalty is restricted to the statutory minimum of £300 in all cases but, again, this is chargeable on each partner.

An appeal in connection with a penalty for failing to file a partnership return on time may be brought only by the nominated (representative or reporting) partner or their successor. Any such appeal is treated as a composite appeal made on behalf of all the relevant partners and the nominated partner is treated as if he or she were the partner liable to each penalty. »Ê¹ÚÌåÓýapp nominated partner can appeal against HMRC’s decision that a penalty is payable and/or against the amount of the penalty payable. Further guidance can be found at SALF506A.