CH84760 - Penalties for Inaccuracies: Other penalty issues: Partnership penalties: Appeal against a penalty
You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.
Where a penalty is imposed for an inaccuracy in a partnership return, only the nominated partner has a right of appeal against the penalty.
Where there is an appeal, that appeal will cover the penalty imposed on the nominated partner and any 鈥榩artners penalties鈥�, see CH84730, imposed on the other partners.
For further guidance on appeals against penalties for inaccuracies, see CH84000.