EM7501 - Partnerships: approach to partnerships

Where there is a partnership, different HMRC officers may be responsible for the partnership returns and the partners’ returns. 

You should not take any action in respect of the individual partners’ returns without first considering the impacts on the partnership return. You may need to obtain agreement from another officer before proceeding. If so, this should be clearly recorded on Caseflow and SA notes.  

In practice, it is likely that responsibility for the individual partners’ return, and the partnership return will lie with different officers, and it is important that efforts are coordinated to ensure that both officers are aware of the others ongoing enquiry. The officer responsible for the partnership return will usually take the lead (and it is important that SA notes are updated).  

When reviewing a partnership return, you will also need to consider the position of the individual partners to decide the best approach to take.