If an overpayment relief claim arises from a mistake in a partnership self-assessment return all the relevant partners must agree to the claim whether or not they themselves have overpaid or been over-assessed as a result of the mistake.

A relevant partner is anyone who was a member of the partnership during the period to which the incorrect partnership return relates. If that person has died it includes their personal representative.

The relevant partners must nominate one of themselves to make the overpayment relief claim. This does not need to be the partner for whom the relief is claimed but all of the partners must agree to the nomination.

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