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HMRC internal manual

Enquiry Manual

Partnerships: Concluding Enquiries: Partners' Returns


Whether as a result of a full partnership enquiry or separate aspects enquiries into both the partnership’s return and one or more partner’s return, you will encounter situations where a partner’s self assessment will be affected by the results of enquiries into both the partnerships return and his or her own personal return.

The timing of the issue of the partial or final closure notices under, respectively, Sections 28A and 28B will depend on the specific circumstances of the case. Sometimes, the partnership enquiry is concluded in full and the partnership return finalised before you are able to bring your enquiries into the partners’ returns to a close. At other times the opposite is true or where other permutations are possible.

It is important that any partial or final closure notice you issue makes it clear precisely what enquiry you are bringing to a close and what conclusions you have drawn as far as that partner’s self assessment is concerned, at that particular time. The SEES templates contain suitable wording where consequential amendments from a partnership enquiry are still possible.