SCHEDULES
SCHEDULE 32Accelerated payments and partnerships
5Representations about a partner payment notice
1
This paragraph applies where a partner payment notice has been given to a relevant partner under paragraph 3 (and not withdrawn).
2
The relevant partner has 90 days beginning with the day that notice is given to send written representations to HMRC—
a
objecting to the notice on the grounds that Condition A, B or C in that paragraph was not met, or
b
objecting to the amount specified in the notice under paragraph 4(1)(b).
3
HMRC must consider any representations made in accordance with sub-paragraph (2).
4
Having considered the representations, HMRC must—
a
if representations were made under sub-paragraph (2)(a), determine whether—
i
to confirm the partner payment notice (with or without amendment), or
ii
to withdraw the partner payment notice, and
b
if representations were made under sub-paragraph (2)(b) (and the notice is not withdrawn under paragraph (a)), determine whether a different amount ought to have been specified as the understated partner tax, and then—
i
confirm the amount specified in the notice, or
ii
amend the notice to specify a different amount,
and notify P accordingly.