When a return has been submitted by a partnership, HMRC may
amend it to correct any obvious errors or mistakes (TMA70/S12ABB).
This could include correction of arithmetic errors or errors of
principle.
There is no right of appeal against such a correction but
there is a right of rejection under TMA70/S12ABB (4). The partner
who made and delivered the return and who is the person to whom the
notice of correction is given (or his or her successor) can reject
the correction within 30 days of its issue by giving a notice of
rejection to the officer of Revenue & Customs who gave the
notice of correction. If the correction is rejected the self
assessment is put back to the original figures.
