This guidance applies to returns with a filing date on or before 31 March 2009.

Guidance for returns and other documents with a filing date on or after 1 April 2009, where the return relates to a tax period beginning on or after 1 April 2008, is contained in CH80000+.

TMA70/S9(old)

TMA70/S95 (old)

TMA70/S118(3)

Where there have been omissions from, or understatements in, the partnership accounts, there will normally have been fraud or negligence by or on behalf of the partnership and the several persons comprising it.

Each partner is regarded as responsible for the whole of the partnership liability.

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