A partnership’s appeal rights lie with the nominated or
representative partner who is the person who is responsible for
making the partnership return or complying with a particular
notice, or is otherwise identified in the legislation as the person
having such rights and an appeal must be made by the nominated
partner or his/her successor or his/her authorised agent on behalf
of all the relevant partners. It is important that the appellant is
identified as a nominated partner before the appeal is accepted.
The Commissioners may reject an appeal if it is not made by the
nominated partner or his/her successor, or authorised agent.
If you receive an `appeal' made by a partner who is not the
nominated or representative partner you should write, with a copy
to any agent acting, explaining that the relevant appeal right lies
only with the nominated partner.
If you receive notice from the Clerk to the Commissioners
that he or she has received a notice of appeal you should
establish, whether by requesting a copy of the appeal notice or
otherwise, that the appeal has been made by the nominated or
representative partner. If it has not, or the position is unclear,
you should advise the Clerk accordingly.
Once an appeal on behalf of a partnership has been finalised
individual partners have no further appeal rights in respect of
partnership issues, e.g. a partner has no right of appeal against
the consequential HMRC amendment of his/her self assessment
following the determination of an appeal against HMRC amendment of
the partnership statement on completion of an enquiry.
Any points of difficulty which cannot be resolved locally
should be referred to Central Policy: Tax Administration Advice
