SDLTM33100 - Application

Partnerships: Ordinary partnership transactions

Where the partnership enters into a transaction as purchaser, anything required or authorised to be done by or in relation to the purchaser is required to be done or authorised by or in relation to all the responsible partners.

The responsible partners are the persons who are partners at the effective date of the transaction and any person who becomes a partner after the effective date of the transaction.

All responsible partners are jointly and severally liable for any tax, or interest on tax and any penalty or interest on such a penalty, except that no penalty or interest on penalty can be recovered from a person who did not become a responsible partner until after the relevant time.

The relevant time for this purpose is, in respect of daily penalties or interest on such a penalty, the beginning of that day and in relation to any other penalty or interest on such penalty the time when the act or omission occurred that caused the penalty to become payable.

A representative partner may act for the responsible partners. This includes making the declaration that a land transaction return or self-certification is complete and correct. A representative partner is one nominated by the majority of the partners to act as the representative of the partnership.

The signature of a partner on a land transaction return should be accepted as the nomination of the representative partner.

It is not necessary for a separate notice to be provided except where the representative partner changes during the course of an enquiry.