EM7060 - Partnerships: Closure Application
The nominated partner may apply to the tribunal at any time for a direction that HMRC should issue a closure notice in respect of the partnership enquiry EM1975+.
Only the nominated partner can make an application under Section 28B(5). If you receive an application from a partner who is not the nominated partner or his or her successor, you should write to the partner (with a copy to any agent acting on their behalf) making the application. Explain that such an application may only be made by the nominated partner or his or her successor.
If you receive notification from the Tribunals Service that an application under Section 28B(5) has been received you should establish, whether, by requesting a copy of the appeal notice or otherwise, the application has been made by the nominated partner or his or her successor. If it is not, you should tell the Tribunals Service that the application is invalid and ask for the case to be struck out.