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HMRC internal manual

Enquiry Manual

Partnerships: Concluding Enquiries: Form of Closure Notice

The amendment must be unambiguous in all respects. Standard letters are available in SEES.

Normally the partial or final closure notice will need to incorporate a revised partnership return setting out your view of all the amounts which should appear in the statement and the allocation of those amounts to the partners, based on the sharing arrangements in the original statement.

When preparing an amended partnership statement you may either use copies of the partnership statement pages from the partnership return. Or, particularly in larger or more complex cases, an Excel spreadsheet, or similar, may be more appropriate. Use whichever is clearer and simpler for the particular circumstances of your case.