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HMRC internal manual

Enquiry Manual

Partnerships: approach to SA enquiries: general

Where there is a partnership, different HMRC offices or staff may be responsible for the partnership returns and the partners’ returns.

You should not open an enquiry into individual partners’ returns without first considering whether an enquiry into the partnership return is appropriate. This may involve obtaining clearance from another person or another office for example HNWU, and, if so, this should be clearly recorded in your enquiry plan or in Caseflow.

In practice, responsibility for the individual partners’ returns and the partnership return will usually lie with the same area so that co-ordinating the enquiries should not present too many problems. Where different offices are involved, their efforts will require co-ordination, with the office responsible for the partnership return taking the lead.

Partnership enquiries should always be controlled by an officer of HO Level or above who should be designated as the case owner and be responsible for opening and closing the enquiry.

If you are considering opening a full enquiry into the partnership business, you will also need to consider the position of the individual partners in deciding the best approach to take.