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Chapter CH225660

Document Cited in Related
Vincent
Published date11 March 2016
Record NumberCH225660
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

When you give a notice to a partner, whose tax position is being checked, to check the tax position of more than one other partner in their capacity as partners, see CH23720.

  • The notice you issue is a combined taxpayer (for the recipient partner) and third party notice (for the other partners). SEES Forms and Letters contains a combined notice - IIP22.
  • Your notice only needs to say that it is for checking the tax position of more than one partner and name the partnership. This enables you to avoid having to make unnecessary (and possibly incomplete) lists of partners. But where listing the partners is likely to help the recipient to comply with the notice, you should do so. You should also name the affected partners in your description of documents and information where this helps to identify what you are seeking.
  • You do not need to give a copy of your notice to the other partners.
    • ...

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