Published 6 July 2016
Last updated 9 November 2022
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9 November 2022
Guidance about the HMRC privacy notice and what to do if you are unhappy with our service has been added.
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9 May 2018
Updated English and Welsh versions of the factsheet have been published.
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19 June 2017
This guidance has been updated to reflect changes under heading ‘What to do if the partnership disagrees with the partnership follower notice’.
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17 March 2017
Paragraph ‘When we will not charge a penalty for not paying the accelerated partner payment on time’ has been updated.
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6 July 2016
Added translation