Tax Collection and Management (Wales) Act 2016 section 91

Requiring information and documents in relation to a partnership

Section 91 sets out how the rules for third party information notices apply when the Welsh Revenue Authority needs to check the tax position of partners in a partnership.

• The section applies where a business is carried on by two or more persons in partnership.
• When WRA issues a third party notice to someone outside the partnership to check the tax position of more than one partner, the notice must state that purpose and identify the partnership by its known or registered name.
• A copy of the notice must be sent to at least one of the partners, and the requirement for approval or notification to the taxpayer is satisfied by involving at least one partner rather than all of them.
• The tribunal retains the power to disapply any or all of these partnership-specific notice requirements if appropriate.

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