EM7590 - Partnerships: penalties
In addition to the general guidance at EM4500+, specific guidance is given at
- EM4585 - Failure to make a return for SA years
- EM4610 - Failure to make a return for pre-SA years
- EM4820 - Incorrect returns, accounts etc for SA years for tax periods where the filing date is on or before 31 March 2009
- CH84700+ - Incorrect returns or other documents for SA years where the document relates to a tax period beginning on or after 1 April 2008 and has a filing date on or after 1 April 2009
<p></p>