Taxes Management Act 1970 Schedule 3ZA paragraph 11

Amendment consequential on reduction or increase on appeal of amounts stated in partnership statement

Paragraph 11 of Schedule 3ZA deals with the payment or repayment deadline for tax arising when a partner's self-assessment is amended following a successful appeal against amounts in a partnership statement.

• Applies where a partner's self-assessment is amended as a consequence of an appeal decision that changes amounts in a partnership statement
• The amendment is made by HMRC under section 50(9)(a), which requires consequential changes to individual partner returns
• Any tax payable or repayable as a result must be settled within 30 days of the notice of amendment being given
• The precise due date is the day after the end of the 30-day period starting from the day the notice was issued