) but living it would be 20. However, upon further reading HMRC manuels. There is a piece that states. But then having looked at the generic partnership return info on how to fill it states each partner is individually responsible for paying 'their tax' . So am i reading it right that if its a individual its 6 years but if they were part of partnership back to 20 years or what? Or was it 20 years if it was someone passed away before april 1 2010 and was part of a partnership . Anyways info below Partnerships: Deceased Partners: Pre-SA Years
An assessment in the name of the partnership can be made, and the whole of the tax and NIC recovered, within normal time limits where a partner has died, even where the death has resulted in the cessation of the partnership (North v Dr W K Spencer’s Exors and Dr C H Spencer, 36TC668). ' more at this link > https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em7310
Partnerships: Deceased Partners: Pre-SA Years
The question of the time limit for an assessment on a partnership where one of the partners has died was considered in Harrison v Willis Bros, 43TC61. Broadly, the effect of this decision on assessments in partnership cases is as follows.
Assessments may be made within the time limits, provided that at least one of the members of the partnership is alive at the time when the assessment is made and other conditions are met.
If no member of the partnership is still alive when the assessment is made, the time limits in TMA70/S40 (1) or TMA70/S40 (2) apply, and the assessment should be made within three years of the end of the year of assessment in which the last surviving partner died.
Assessments are only effective for purposes of collection against those who were partners in the year of assessment and who survive at the time when the assessment is made or, if none survive, against the executors of the last surviving partner in a case where the assessment is made within the time limits prescribed by TMA70/S40 (1) or TMA70/S40 (2).
In Scotland, the law on partnerships is unaffected by the decision in Harrison v Willis Bros. as Section 4 of the Partnership Act 1890, expressly preserves the rule of the law of Scotland that a firm is a legal personality distinct from the persons who control it. Every partner is liable jointly and severally for all the debts of the firm incurred while he is a partner, and the estate of a deceased partner is also liable (Section 9 of the Partnership Act 1890). The assessments on partnerships will continue to be made in the firm’s name and the tax will be the joint and several liability of the partners. Although, legally, a partnership comes to an end on the death of one of the partners, the partnership continues to exist for the purpose of receiving or paying debts.
Partnerships: Deceased Partners: SA Years: Introduction
The normal and extended assessment time limits changed on 1 April 2010. The guidance below applies to assessments made before that date. For guidance on the time limits that apply to all assessments for deceased persons made on or after 1 April 2010 see CH54200.
TMA70/S40(1)
TMA70/S40(2)
Assessments or self assessments must be made within three years of 31 January next following the year of assessment in which the taxpayer dies.
The assessing time limit in Section 40(1) TMA applies to the making of a self assessment on behalf of the deceased by his or her executor or administrator as it applies to the making of an assessment by HMRC. This applies equally to partners as it does to any other taxpayer. The normal rules for identifying the enquiry window will apply.
TMA70/S40(2) extends the time limit for the purpose of making good a loss of tax due to the fraudulent or negligent conduct of the deceased partner. It is treated as allowing consequential amendments to a deceased partner’s self assessment under Section 30B(2) to be made for any year of assessment ending not earlier than six years before his or her death. The amendment should however, as explained above, be made within the period of three years beginning with the 31 January next following the year of assessment in which he or she died.
The death of a partner does not have any time limit consequences for amendments to a partnership statement. But you should treat it as triggering the Section 40 time limits in respect of any consequential amendments required under Section 30B(2) for that partner.
In cases where the partnership position has not been finalised a consequential amendment to a deceased partner’s self assessment may become necessary under Section 28B(4) where a Section 12AC(1) enquiry notice has been issued or Section 30B(2) where a discovery amendment has been or may be made under Section 30B(1). In the latter circumstances you should make any Section 30B(2) amendment to the deceased partner’s self assessment within three years of 31 January next following the year of assessment in which the partner died otherwise it will be time-barred.
This may mean that you need to make such an amendment in advance of any amendments which you subsequently make to the remaining partners’ self assessments. This is the only circumstance in which you should normally depart from the practice of making consequential amendments simultaneously on all the partners.
The death of a partner will have no effect on the application of any of the provisions of Section 28B.
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Its ridiculous. In my previous researches they prosecute people that don't pay CGT on selling 2nd homes (rightly so!) yet they allow people to just leave the UK from 'now' and rebase same homes to 2015 values and pay only on values post that but thats apparently above board .
