First penalty for late partnership tax return

The 1st Penalty for Late Partnership Tax Return only applies to return years 2009/10 and earlier.

A first fixed penalty of £100 has been charged because your partnership return was not received by the date it was due on (this is irrespective of whether your own return has been received or not). Please note: If HM Revenue & Customs have not received the partnership return six months after the date it was due on a second penalty for late partnership tax return is charged on each partner of £100.