Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Handbook

How to do a compliance check: information powers: third party notice: partnerships: summary table

  CH225620 CH225630 CH225640 CH225650 CH225660 CH225670
Notice to external third party external third party partner whose tax position is not being checked partner whose tax position is not being checked partner whose tax position is being checked partner whose tax position is being checked
To check tax position of more than one partner in their capacity as partners one partner more than one partner in their capacity as partners one partner more than one other partner in their capacity as partners one other partner in their capacity as partner
Type of notice 3rd party 3rd party  3rd party 3rd party combined taxpayer & 3rd party combined taxpayer & 3rd party
Para 21/21A conditions - see CH23520 no effect no effect no effect no effect recipient partner only recipient partner only
Taxpayer approval required at least one partner partner none none none none
Appeal grounds unless tribunal-approved too onerous only too onerous only any any any any
No appeal against statutory records of any of the partners statutory records of the partner statutory records of any of the partners statutory records of the partner statutory records of any of the partners statutory records of any of the partners
Tribunal approval required if no taxpayer approval if no taxpayer approval optional optional optional optional
Opportunity to make representations recipient recipient recipient recipient recipient recipient
Summary of reasons to at least one partner partner none none none none
If tribunal-approved, no appeal against notice or any requirement in notice notice or any requirement in notice notice or any requirement in notice notice or any requirement in notice notice or any requirement in notice notice or any requirement in notice
Name in notice  ’more than one partner in the [partnership name] partnership’ partner  ’more than one partner in the [partnership name] partnership’ partner  ’more than one partner in the [partnership name] partnership’ partner
Copy of notice to at least one partner partner none none none none