TMA70/S31(1)(b) grants the right of appeal against an amendment
made by HMRC on completion of an enquiry into a partnership return.
An appeal will normally be made on the grounds that the amendment
is incorrect or the actual liability has yet to be determined.
TMA70/S31(1)(c) grants the right of appeal against an
amendment of a partnership return under TMA70/S30B(1) (amendment by
HMRC where loss of tax discovered).
Such appeals must be made by the nominated partner (or
agent).
See the SA Manual for procedural guidance on how to handle an
appeal against a HMRC amendment of a partnership statement and
other non-charge based items.
Once the partnership statement becomes final, i.e. there has
been no appeal within the 30 days allowed or the appeal has been
determined either by agreement or by the Commissioners,
consequential HMRC amendments are made to each partner’s self
assessment to give effect to the changes made to the partnership
statement. The partners have no right of appeal against the
amendments to their self assessments.
