SolvedCH225680 | How to do a compliance check: information powers: third party notice: partnerships: summary table
From HM Revenue & Customs · Compliance Handbook
| 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 |