Mixed membership partnerships – HMRC One to Many letter campaign
8 Dec 2022
HMRC have recently issued letters to nominated partners in mixed membership partnerships asking them to check that they are applying the rules correctly. Mixed membership partnerships are partnerships that have both individual and non-individual partners. A copy of HMRC’s letter is below.
We have liaised with HMRC as some partnerships that are not mixed membership partnerships have received letters in error. HMRC have confirmed that this was caused by an administrative error and action has been taken to rectify this. They have identified affected customers and have written to them to make them aware of the error.