What was the purpose of section 28AB of the Taxes Management Act 1970?

Section 28AB provided the supplementary procedural framework that applied when HMRC amended a partnership return under section 28AA following an enquiry. It covered notice requirements to the representative partner, gave partners the right to appeal amendments, and ensured that changes flowed through to each partner's individual self-assessment tax position.

Who received notice of an amendment to a partnership return under section 28AB?

Under section 28AB, HMRC was required to issue notice of any amendment to the person who had filed the partnership return. This was typically the nominated or representative partner, though it could also be a successor if the original partner was no longer available, ensuring a clear identifiable recipient for official communications.

How did section 28AB affect individual partners' tax liabilities?

Section 28AB provided the legal basis for flow-through adjustments, meaning that when a partnership return was amended — for example, increasing total profits — that change automatically fed through into every partner's individual self-assessment computation, adjusting their personal tax liabilities to reflect the revised partnership figures accordingly.

Could partners appeal against amendments made under section 28AB?

Yes, section 28AB gave partners the right to appeal against amendments made to the partnership return. This was a significant safeguard because changes to the partnership return directly impacted each partner's personal tax liability. Partners could challenge HMRC's conclusions through the appropriate appeal channels available under United Kingdom tax law.

Taxes Management Act 1970 section 28AB

Provisions supplementary to section 28AA

Section 28AB provided supplementary rules supporting the partnership return amendment provisions in section 28AA, covering procedural matters such as notice requirements, appeal rights, and the interaction with individual partners' tax positions.

This section set out the procedural framework that applied when HMRC amended a partnership return under section 28AA following an enquiry.
It required that notice of any amendment to the partnership return be given to the partner who submitted the return (the representative partner or successor).
It provided partners with the right to appeal against amendments made to the partnership return, and set out the mechanics for doing so.
It ensured that amendments to the partnership return would flow through to the individual self-assessment positions of each partner, so that their personal tax liabilities were adjusted accordingly.

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