Partnership that never was

Hi, My accountant set up a partnership through HMRC for some paid gardening work I was doing with my wife. This was 2017/2018 Nothing happened with the partnership we continued to be sole traders actually. And never filled in a tax return as a partnership. There have been late charges applied to my self assessment account since then. Myself and I have written to ask for the partnership to be written off as nothing happened with it. Can this be written off? I've looked for answers online and on gov.uk and from what I read the partnership would be dissolved on the next tax return, which is curious as there never was a tax return filled in we have been sole traders on self assessment since then. The charges amount to more than £3000

Hi,

Before you can appeal late filing penalties, you must first submit any outstanding self assessment tax returns, even if the returns show nil partnership income.

Information on how to appeal late filing penalties is provided at:  Self Assessment: appeal against penalties for late filing and late payment

Thank you.