EM7590 - Partnerships: penalties

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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