NMWM14170 - After Notice of Underpayment issued: partners’ liability to pay arrears

Where the business is a partnership, the partners are jointly liable and we should not become involved in arrangements to apportion the debt.

The partners must collectively ensure the arrears are paid in full as they will have joint and several liability. This is regardless of whether or not they are an active or silent (sleeping) partner (NMWM05070).

Additionally, if one partner refuses to pay the arrears, the other partners must still ensure the arrears are paid in full.