Partners personal tax return

A director of a limited comapny is respeonsible for the fees for his own tax return. What about a partner, fees for the partnership accounts and tax return are allowable but is each partner responsible for paying the fees for their personal tax return?
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I would guess that normally accountants fees would be one fee for SA800 and 2x SA100s, billed to the partnership so you wouldn't show the cost for the SA100s separately anyway.
http://www.hmrc.gov.uk/manuals/pimmanual/PIM2205.htm bottom of the page!