EM1556 - Opening the Enquiry: information request: spouses, civil partners and domestic partners

Where a return shows that a spouse, civil partner or domestic partner, has capital (as shown for example by interest received), in excess of what could have been saved from personal income or gains, you should consider whether it might have come from your taxpayer.

When the source of spouse’s partner’s capital is identified as a risk, you will normally need to open an enquiry into their return.

You can make enquiries in one or both of two ways, by asking

• your taxpayer whether they have made gifts to their spouse or partner
• the spouse or partner to explain the source of the capital because there does not appear to have been sufficient income to fund it.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)