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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Partnerships: Nominated or Representative Partner: Appeals

Appeal rights in respect of partnership issues lie with the nominated or representative partner as being the person allegedly failing to comply with the particular notice, responsible for making the relevant return or otherwise identified in the legislation as the person having such rights.

The structure of the partnership legislation ensures that partnership issues are finalised at partnership level and any rights of appeal are exhausted at that stage. No second tier of appeal rights becomes available at partner level in respect of partnership issues.

If you receive an `appeal’ made by a partner who is not the nominated or representative partner you should write, with a copy to any agent acting, explaining that the relevant appeal right lies only with the nominated partner.

If you receive notice from the Tribunals Service that they have received a notice of appeal you should establish, whether by requesting a copy of the appeal notice or otherwise, that the appeal has been made by the nominated or representative partner. If it has not, or the position is unclear, you should advise the Tribunals Service accordingly.

Any points of difficulty which cannot be resolved locally should be referred to Central Policy, Tax Administration Advice (Appeals). Further information can be found in the Appeals, Reviews and Tribunals Guidance (ARTG).