SAM10130 - Appeals, postponements and reviews: appeals: appeals on behalf of a partnership

The following points should be noted in respect of an appeal received on behalf of a partnership

1. The appeal must be made by the nominated partner, see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290), or his authorised agent on behalf of all the relevant partners.
2. The appeal should be handled in the office with processing or technical responsibility for the partnership.
3. Appeal details recorded on the partnership record do not flow automatically to the associated partners’ records. If the appeal is against a fixed automatic penalty charged in respect of the failure to submit a partnership return, record the appeal only on the partnership record. Do not record the appeal on the associated partners’ records. The informal standover of the penalty should, however, be recorded on the records of the partners upon whom the penalty has been charged
 
  • Record the appeal on the partnership record, (obtaining the charge creation date from one of the partner’s records if necessary)
 
  • Notify the responsible office for each partner that the appeal has been received and give instructions regarding any standovers. The office with processing responsibility for the partner’s record should note any Work List items ‘ Working with partnership responsible office Ref .....’
 
  • If the appeal is to be heard by a Tribunal, ensure that the Tribunal are aware that they are considering the penalties recorded on all of the partners’ SA records
 
  • Notify the responsible office for each partner when the appeal is settled in order that any standovers may be reduced to nil on the partner’s SA record


Note: The Tribunal may reject an appeal if not made by the nominated partner or his / her successor, or agent.

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