Taxes Management Act 1970 section Sch 1AB para 5

The claimant: partnerships

Section Sch 1AB para 5 deals with how overpayment relief claims are made where a partnership return contains a mistake that has led to an overpayment of tax by one or more partners.

• Where a partnership overpays tax due to a mistake in its partnership return, a claim for overpayment relief may be made under this Schedule
• The claim must be made by a single partner nominated by all the relevant partners — no other person may make the claim
• A relevant partner is anyone who was a member of the partnership at any time during the period covered by the partnership return, or the personal representative of such a person
• References to "the claimant" throughout this Schedule apply to any of the relevant partners in relation to such a claim