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HMRC internal manual

Enquiry Manual

Partnerships: Opening an Enquiry: Factsheets

The relevant general information factsheet CC/FS1 (a or b) must be issued to the nominated partner in any case where we open an enquiry under TMA70/S12AC (1).

The factsheet must be issued with the notice/opening letter as appropriate.

You must also issue a copy of factsheet CC/FS1 (a or b) to each individual partner affected by the partnership enquiry, including the nominated partner, when you send notification that the deeming provision applies to their personal return.

You must issue any other factsheets that are required at the relevant time to the nominated partner, see EM1604a. It will not normally be necessary to issue the factsheets to individual partners unless exceptionally you are dealing with them directly about partnership issues rather than going through the nominated partner. If, however, we are enquiring into any other aspect of the individual partner’s tax returns, you will need to send each individual all the relevant factsheets.