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HMRC internal manual

Partnership Manual

Self Assessment for partnerships: compliance checks: review and liaison

Before you embark on a compliance check into a partnership, it is important that you liaise with whoever deals with the tax affairs of the partners. You should also contact the person responsible for the tax affairs of the partnership if you are considering undertaking a compliance check into a partner. This is because

  • a compliance check into the partnership may be prejudiced by separate compliance checks into the partners or vice versa, and
  • the other office may have information about the partners that could assist in the partnership compliance check.

SA and COTAX records, where appropriate, should be noted with details of any compliance interests in a case in order to make it easier for colleagues to liaise with each other.

Remember that, as per the guidance at PM20420, accounts and further information in respect of LPs and LLPs may be available from Companies House even if it has not been provided to HMRC.