The legislation concerning correction and amendment of partnership returns is similar to that concerning the amendment of individual self-assessment returns (described in E1.211, E1.212) in that the partnership tax returns can be subject to correction by HMRC and amendment by the taxpayer.
In addition there are specific statutory provisions dealing with partner disputes around profit allocation as discussed at 'Dispute resolution for partnership returns' below.
Correction of partnership return by HMRC
HMRC may amend a partnership return to correct for obvious errors/omissions and anything else that appears incorrect 'in the light of information available'1.
The amendment is made by HMRC giving notice of the amendment to the partner who made the return (or their successor). The correction must be given within nine months of the delivery of the return or, where a return has been amended by the partnership, within nine months of that amendment2.
Where a partnership return is corrected this way, HMRC must also give notice to each partner, amending the personal (or company) return, in effect amending
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Web page updated on 17 Mar 2025 17:33