var fDesc=new Array();
fDesc[0] = "Partnership Tax Return form SA800 asks for details of the partnership's income and related information. While a nominated partner is responsible for filing or authorising the filing of partnership tax returns, all partners are jointly liable for the accuracy of those tax returns. Where the returns are not submitted to the HM Revenue & Customs HMRC within the specified timescale, all partners are liable for any penalties, surcharges and interest.";

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