DMBM512890 - Customer contact and data security: compulsory verification checks: verification checks based on customer type: verification checks with partnerships
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Partnerships
When dealing with partnerships we should be following the guidance (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
You may receive a request for information about a business partnership from one of four parties:
- The ‘nominated partner’ of an existing business partnership
- An ‘ordinary’ partner (in other words not nominated) of an existing business partnership
- An ex-partner (whether they were the nominated partner or not) of an existing business partnership
- An ex-partner (whether they were the nominated partner or not) of a dissolved business partnership.
Identifying ‘nominated partners’
The nominated partner is the individual responsible for dealing with tax affairs on behalf of the partnership. In the vast majority of cases this can be identified from the Self Assessment record.
If you have any concerns or misgivings about the identity of the nominated partner, you should ask to see a copy of the partnership agreement - which will have to be sent to you. The partnership agreement should explicitly state who the nominated partner is.
The vast majority of business partnerships have ‘partnership agreements’. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Procedure for disclosing information
Nominated partners
You may disclose any information about the business partnership’s tax affairs to the nominated partner.
Ordinary partners
In most cases you must not disclose any information about the partnership’s tax affairs to a partner who is not the nominated partner. There are two exceptions to this:
- Where the nominated partner has provided his or her express written consent that HMRC may disclose information to an ordinary partner.
- Where the partnership agreement stipulates otherwise. In this case, you must obtain a copy of the partnership agreement(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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Ex-partners of existing partnerships
An ex-partner (whether nominated or not) has no access to information about the partnership for a time they were not a partner. However, an ex-partner does have the right to access information about the partnership, for the time they were a partner, but only in respect of their own personal tax affairs. The exception to this is where the nominated partner has provided his or her express written consent stating that HMRC may disclose information to the ex-partner.
Ex-partners of dissolved partnerships
All ex-partners of a dissolved partnership are treated equally; the ex-nominated partner does not have any rights which ex-ordinary partners do. We may disclose information to an ex-partner of a dissolved partnership only with the consent of all ex-partners. If the consent of all ex-partners is not available, the ex-partner who requests the information must provide us with all consent which is available and provide reasons why the consent of certain ex-partners is not(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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Which verification card to use
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Staff working in the Non-Resident Unit (NRU) should see DMBM512906.(This content has been withheld because of exemptions in the Freedom of Information Act 2000)