Partnerships: Opening an Enquiry: Notices
You must give notice in writing of your intention to enquire into a partnership return, or amendment to that return to the nominated partner or his or her successor, see EM7021.
In addition, a letter should be sent to each partner. The standard letters are on SEES.
S12AC(6) provides that the giving of a notice under S12AC(1) shall be ‘deemed to include the giving of notice under S9A(1)….’. The notification to the partners that an enquiry under Section 12AC has been opened does not therefore have a statutory function but is merely a matter of good customer service, and something we have undertaken to provide. It is not a `notice’ in any formal sense and you should ensure that any notification you give that the deeming provision applies cannot be construed as a separate notice in its own right.
If the partner has an agent, other than the partnership agent, the agent should be issued with a notification using the letter on SEES.
Make sure that if any of the partners are dealt with elsewhere you have agreed which office will take responsibility for issuing notices/amendments to them. If it is agreed that another office will retain responsibility for correspondence directed to their partner make sure that you advise that office that you are issuing a Section 12AC notice to the partnership and keep them fully up to date with matters affecting that partner throughout the enquiry.
Where you are opening enquiries into the individual partner’s affairs as well as the partnership refer to EM7043.
Where you are opening enquiries into an individual partner’s affairs but not at the same time into the partnership refer to EM7045.