Hello my name is ***** ***** I will help you with this.
Just to be clear, was the partnership dissolved? Did you serve notice?
OK. Technically the partnership DOES need to be dissolved formally in order to release you.
So you COULD be liable.
However you have an argument to show that in effect it was dissolved., you informed HMRC and your other partner solely took over. So there is an argument there.
But as you did not formally dissolve it, you could in theory be liable. But you certainly have a case to say you are not.
You are no longer in control etc.
Can I clarify anything for you about this today please?
You just log back into your account and click my questions.
Can I clarify anything else for you?