We cannot give you a taxpayer notice (see RSTP2004) for the purposes of checking your tax position in relation to an accounting period or transaction (whichever applies) if you have already made a devolved tax return to us in relation to that particular accounting period or transaction.
The exceptions to this rule are where either of two conditions is met:
- Condition A – we have given you a notice of enquiry (see RSTP1003 and RSTP7007) into:
- the return; or
- a claim or election (or an amendment of a claim or election) made by you in relation to the accounting period or transaction to which the return relates,
and the enquiry has not been completed.
- Condition B – We have reason to suspect that, in relation to tax for the accounting period or transaction (whichever applies):
- tax may not have been assessed;
- tax may have been under-assessed; or
- tax relief given may be excessive,
Special rules for partnerships and groups of undertakings
If any partner in a partnership has made a tax return in respect of a taxable event entered into or undertaken by or on behalf of the members of the partnership, the above restriction and its rules has effect as if that return had been made by each of the partners.
In relation to groups of undertakings, if a third party notice is given to the parent undertaking* for the purpose of checking the tax position of more than one subsidiary undertaking*, then the above set of rules apply as if that third party notice was a taxpayer notice or taxpayer notices given to each subsidiary undertaking*.