HMRC PENALTY FOR FORGETTING TO FILL IN SA800 PARTNERSHIP, ADVICE APPRECIATED

DullGreyGuy

If you had done it once then HMRC may have been in a forgiving mood but they aren't so generous for those that have done it multiple times. If you dont ask you dont get but dont be surprised if the answer is no. 

mybestattempt

Completing the outstanding partnership returns and correcting the personal returns is a must.

The penalties are not a matter of negotiation in the sense that you can't just offer to pay a lower amount to cover all that are correctly imposed.

You would need to get HMRC to accept late appeals if you didn't appeal within 30 days of the penalties being issued which will probably be the situation for all those relating to the 2021/22 partnership return.

You would need to establish a good reason for not appealing in time.

Even if late appeals are accepted you need to have a "reasonable excuse" for failing to make the returns on time and I'm fairly sure  simply "slipping our minds" would not be accepted particularly as you will have been notified of each penalty as and when it was issued.

You are probably within the 30 days allowed for appealing the penalties for the late 2022/23 partnership return but as that also slipped your minds I wouldn't rate your chances.