EM7527 - Partnerships: SA and partnerships: amendment by taxpayer

The nominated partner, or their successor, can make an amendment to the partnership tax return up to 12 months from the filing date.

Example

For the 2021-22 tax year, if the filing date for the return is 31 January 2023. The nominated partner can make an amendment to the partnership return up to and including 31 January 2024.

Effect on partners’ return

Once the partnership return is amended, the partners returns must also be amended so as to give effect to the amendments made to the partnership return. Partners must be notified, in writing, of the change made to their returns.

Amendments made during an enquiry

If there is an enquiry into the partnership return this does not extend the time limit for the nominated partner to amend the partnership return. Any amendment must still be made within 12 months of the filing date of the partnership return, regardless of any ongoing enquiries.

If the nominated partner has amended the partnership tax return whilst you have an ongoing enquiry, see EM7556.

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