Revenue Scotland and Tax Powers Act 2014 section 129

Third party notices and notices under section 127: partnerships

Section 129 sets out how Revenue Scotland's information-gathering powers apply where a business is carried on by a partnership of two or more persons.

• Where any partner has filed a tax return for a partnership transaction, that return is treated as having been made by every partner for the purposes of the rules restricting taxpayer notices after a return has been filed.
• When a third party notice is issued to check the tax position of multiple partners, the notice need only state this fact and give the partnership name, rather than naming each individual partner.
• Where such a notice is given to someone outside the partnership, the usual requirements around approval and copying the notice to the taxpayer are satisfied by reference to at least one partner, and restrictions on appealing in respect of statutory records apply to any partner's records.
• Where a third party notice is given to one partner to check the tax position of other partners, certain approval and notification requirements are disapplied, streamlining the process.

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