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Part 3 AssessmentF1

  1. 3Preliminary notices
  2. 4Representations by the partnership
  3. 5Assessment
  4. 6Amendment of partnership return by partnership
  5. 7Amendment of assessment by HMRC
  6. 8No postponement except before assessment is finalised for tax on same profits
  7. 9Closure notices: rules relating to period for amendments
  8. 10Appeal against assessment
  9. 11Review of assessment
  10. 12Settling of appeal by agreement

Annotations

Textual amendments

F1

Sch. A1 inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(2)