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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Records: set up taxpayer record: partnership as partner

In Scotland, a partnership may be a partner in another partnership.

In SA it is not possible for a link to be made between two partnerships records. Therefore the Central Agent Authorisation Team (CAAT), who has responsibility for setting up all partnership records, follow a modified procedure. This is detailed in the National Insurance Procedural Guidance manual at NIPG650000 onwards.