TMA70/S28B(5) extends the right to apply for a closure notice in
TMA70/S28A(4) to a partnership which is the subject of an enquiry
into a return. The nominated partner may apply to the Commissioners
at any time for a direction that HMRC issue a closure notice of the
partnership enquiry.
Only the nominated partner can make an application for a
closure notice in respect of an enquiry into the partnership
return. If you receive an application from a partner who is not the
nominated partner, or his or her successor, write to the partner
making the application to explain that such an application may only
be made by the nominated partner or his or her successor.
If you receive notification from the Clerk to the
Commissioners that an application under Section 28B(5) has been
received check that the application was made by the nominated
partner or his or her successor, by requesting a copy of the appeal
notice or otherwise. If the application was not made by the
nominated partner tell the Clerk to the Commissioners.
Where the partnership return is under enquiry the issue of a
notice under TMA70/S12AC(1) is deemed to include the issue of
notices under TMA70/S9A in respect of the returns of all the
partners, whether or not they have all filed their returns by the
date that the Section 12AC notice is issued.
An individual partner may attempt to apply for a direction
for the issue of a closure notice in respect of the deemed notice
of enquiry into his or her personal return. If you receive, or
become aware of, such an application explain to the taxpayer that
the closure of the enquiry is dependent on the resolution of the
enquiry into the partnership return and that it is not possible to
apply for a closure notice in respect of a deemed enquiry into a
partner’s return.
A partner can only make an application for the issue of a
closure notice regarding an enquiry into non-partnership matters
included in his or her own return. If the taxpayer persists in the
application for closure of the deemed enquiry refer it to the
Commissioners and resist it on the basis that the taxpayer has no
grounds for making the application.
See AH2125 regarding applications for closure notices in
general.
