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S30B TMA1970

Where an officer makes a discovery that there is

• profits that have been omitted from the partnership statement
• profits in the partnership statement which is or has become insufficient, or
• relief or allowance claimed which is excessive

they may be able to amend the partnership tax return so as to make good the omission or deficiency. This is called a ‘discovery amendment�.

A discovery amendment is subject to the normal conditions and time limits for discovery which are outlined in EM3220. See also EM3241 for ‘discovery for partnerships�.

After a discovery amendment has been made to the partnership return, the partners personal returns must also be amended ‘so as to give effect to the amendments of the partnership return�. This is done by making a consequential amendment to each of the partners returns.

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