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HMRC internal manual

Enquiry Manual

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HM Revenue & Customs
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Partnerships: How to Conclude an Enquiry - Examples

TMA70/S28B

Example 1

An enquiry was opened into the partnership of AB and by virtue of TMA70/S12AC(6) there are “deemed” enquiries into the partnership aspects of the returns filed by partner A and partner B. It was decided not to open separate S9A enquiries on either partner A or partner B. Once you have decided to close the partnership enquiry, you would

  • issue the closure notice to the nominated partner - TMA70/S28B(1)
  • allow the 30 day appeal period to pass or settle any appeal lodged by the nominated partner
  • give notice to both partner A and B of the consequential amendments to their returns once the closure notice is final - TMA70/S28B(4). Formal notices are available in SEES
  • amend the self assessment of partner A and partner B or agree a contract settlement including penalties with each partner who is prepared to do so
  • ensure that all computer systems reflect the settlement of the partnership enquiry.

Example 2

An enquiry was opened into the partnership of AB and by virtue of TMA70/S12AC(6) there are “deemed” enquiries into the partnership aspects of the returns filed by partner A and partner B. Other risks were identified following a review of each partner’s return and separate enquiries were opened under TMA70/S9A. Once you have decided to close the partnership enquiry, you would

  • issue the closure notice to the nominated partner - TMA70/S28B(1)
  • allow the 30 day appeal period to pass or settle any appeal lodged by the nominated partner
  • determine what consequential amendments should be made to the returns of partner A and partner B once the closure notice is final and give notice to each partner - TMA70/S28B(4)
  • take those consequential amendments into account if and when formally concluding the separate S9A enquiry into the return of each partner. If the separate S9A enquiry is likely to be open for some time, you could make the consequential amendments before the final settlement of that separate enquiry
  • when concluding the separate S9A enquiry amend the self assessment of partner A and partner B or agree a contract settlement including penalties with each partner who is prepared to do so
  • ensure that all computer systems reflect the settlement of the partnership enquiry and the separate S9A enquiries.

These examples assume that you are the case owner for the partnership and the individual partners. Often this is not the case and the cases may even be worked in different offices. In those circumstances you must communicate with the other case owner to ensure that any action is co-ordinated and appropriate to the stage reached in each case.