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HMRC internal manual

Partnership Manual

Self Assessment for partnerships: compliance checks: introduction

The Enquiry Manual contains detailed instructions about undertaking compliance checks into partnerships and their members; the guidance can be found at EM7000 onwards. This should be read in conjunction with the HMRC Compliance Handbook and you should also bear in mind the HMRC Response Framework where the partnership is a Large Business customer.

This section seeks to highlight some of the key issues. Partnership compliance checks do present administrative problems for HMRC and the customer, particularly in respect of those partnerships with a large number of partners.