CH225640 - How to do a compliance check: information powers: third party notice: partnerships: notice to a partner, whose tax position is not being checked, to check more than one partner

When you give a notice to a partner, whose tax position is not being checked, to check the tax position of more than one partner in their capacity as partners, then

• if the recipient partner is not a relevant partner, see CH23700.

Or exceptionally

• if the recipient partner is a relevant partner, see CH23720.

The following rules apply

• Your notice only needs to say that it is for checking the tax position of more than one partner and name the partnership. This enables you to avoid having to make unnecessary (and possibly incomplete) lists of partners. But where listing the partners is likely to help the recipient to comply with the notice, you should do so. You should also name the affected partners in your description of documents and information where this helps to identify what you are seeking.
• You do not need to give a copy of your notice to the other partner(s).
• You do not need approval from any of the partner(s).
• The recipient partner’s appeal rights against the notice are as set out in CH23520.
• If you seek the tribunal’s approval you do not need to give a summary of your reasons to each partner although you may if you consider it appropriate. You should consider carefully and respond positively to any request by a partner for a summary of reasons, provided that doing so will not jeopardise your check.

Guidance about relevant partners is at CH21600.