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HMRC internal manual

Enquiry Manual

Partnerships: Approach to SA Enquiries: Disposal of Partnership Assets

Where you open an aspect enquiry into a partnership return and one of the areas you cover is the question of the amount of proceeds received on the disposal of chargeable assets by the partnership, you should consider the need to open separate enquiries into the partners’ personal returns before the enquiry windows for those returns close.

Although you will be able to make a consequential amendment to the figure of disposal proceeds in the partners’ returns it will not necessarily be possible to complete the capital gains computation in order to make the appropriate amendment to each partners’ self assessment. If more information is needed to enable the computation to be completed that information will have to be obtained through a separate Section 9A enquiry into the affected partners’ returns.