Partnerships

The rules for a third party notice to check the tax position of a partner depend on whether the notice is:-

  • to someone who is not a partner to check to tax position of more than one partner
  • to a partner to check the tax position of at least one other partner.

 

Notice to a non-partner

If the notice is issued to someone who is not a partner to check the tax position of more than one partner:-

  • it should state that it is for checking the tax position of more than one partner and name the partnership but not the individual partners unless that will help to identify what is required
  • for a taxpayer-approved notice only the agreement of one partner is needed – usually the partner responsible for the partnership return
  • the notice only has to be sent to one partner
  • id the approval of the Tribunal is sought, the summary of reasons for requiring the information or documents need only be sent to one partner.

Notice to a partner

If the notice is issued to a partner to check the tax position of at least two other partners (whether or not their own tax position is being checked):-

  • the notice does not need approval
  • all the partners being checked must be named
  • a summary of reasons does not have to be given – although it may be
  • there is no need to give the other partners a copy
  • if the approval of the Tribunal is sought, all the partners will have to be provided with a summary of the reasons for requiring the information or documents.

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