If HMRC decide to open an investigation into your Partnership Tax Return, they will send you a letter informing you of their decision quoting Section 12A TMA 1970.

Partnership Tax Return and a Section 12A TMA 1970 NoticeThis is a formal notice of enquiry and, like an investigation into a personal tax return, they may look at the return as a whole or just at specific parts of the return.

This means that either a full or aspect enquiry is opened.

You will be informed in the letter as to whether they are aiming to look only at specific aspects of the return or as a whole.

Investigations into Partnership Tax Returns are dealt with by experienced HMRC inspectors within their Local Compliance Offices and are, usually, opened after HMRC have conducted initial investigations and perceived there to be a substantial liability.

I received a Section 12A TMA 1970 notice, what should I do?

First and foremost you should contact an expert who has experience in dealing with Local Compliance Investigations and Partnership Tax Return investigations.

A HMRC investigation may appear to be relatively simple to begin with, but they can easily develop into something more serious.

In all likelihood, HMRC will request an interview with you.

This is not a legal requirement.

A notice of enquiry into a Partnership Return automatically extends to each partner’s personal return if they have submitted one. You should be ready for questions about the partnership aspects of your personal return.

Non-partnership aspects of the personal returns can only be opened if a separate Section 9A TMA 1970 investigation is opened, which would be issued separately.

Rather than having all partners within a partnership dealing with the investigation, the partner who was nominated for filing the Partnership Tax Return and Partnership statement will be the one responsible for the investigation.

However, in cases where that partner is no longer available, for example due to retirement, a different partner may be nominated for responsibility.

The nominated partner will also be responsible for keeping the other partners informed of the progress of the investigation.

With us on side there will be no need for any partner to converse or correspond with HMRC. We will take over your investigation completely.

What happens now?

Depending on what the investigating officer finds, they may decide that a more serious type of investigation such as a Code of Practice 9 or a criminal investigation is appropriate.

The Local Compliance Office could pass your case on to the Civil Investigation of Fraud or Special Civil Investigations departments where inspectors are highly trained in serious fraud investigations.

This will undoubtedly cause further stress to you, which is why you need KinsellaTax to take care of every aspect of the investigation.

Our specialists work tirelessly to minimise the stress for you and our complex and in-depth understanding of the investigation process ensures that we make it as painless as possible for all of our clients, no matter how big or small the investigation.

Call us today with your investigation on 0800 471 4546


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