Compliance Handbook

CH225680 - How to do a compliance check: information powers: third party notice: partnerships: summary table

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	CH225620	CH225630	CH225640	CH225650	CH225660	CH225670
Notice to	external third party	external third party	partner whose tax position is not being checked	partner whose tax position is not being checked	partner whose tax position is being checked	partner whose tax position is being checked
To check tax position of	more than one partner in their capacity as partners	one partner	more than one partner in their capacity as partners	one partner	more than one other partner in their capacity as partners	one other partner in their capacity as partner
Type of notice	3rd party	3rd party	3rd party	3rd party	combined taxpayer & 3rd party	combined taxpayer & 3rd party
Para 21/21A conditions - see CH23520	no effect	no effect	no effect	no effect	recipient partner only	recipient partner only
Taxpayer approval required	at least one partner	partner	none	none	none	none
Appeal grounds unless tribunal-approved	too onerous only	too onerous only	any	any	any	any
No appeal against	statutory records of any of the partners	statutory records of the partner	statutory records of any of the partners	statutory records of the partner	statutory records of any of the partners	statutory records of any of the partners
Tribunal approval required	if no taxpayer approval	if no taxpayer approval	optional	optional	optional	optional
Opportunity to make representations	recipient	recipient	recipient	recipient	recipient	recipient
Summary of reasons to	at least one partner	partner	none	none	none	none
If tribunal-approved, no appeal against	notice or any requirement in notice	notice or any requirement in notice	notice or any requirement in notice	notice or any requirement in notice	notice or any requirement in notice	notice or any requirement in notice
Name in notice	'more than one partner in the [partnership name] partnership'	partner	'more than one partner in the [partnership name] partnership'	partner	'more than one partner in the [partnership name] partnership'	partner
Copy of notice to	at least one partner	partner	none	none	none	none