SAM122251 - Returns: partnership returns: returns mislaid after logging: partnerships (Action Guide)
Where, exceptionally, a return has been logged as received but subsequently mislaid before capture has taken place, follow steps 1 - 4 below.
For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.
Initial Action
1. Issue SA stock letter SA615 (available on ‘Letters & Forms on Computer’) to the partnership, ensuring that you do not use the first option which refers to tax to be calculated
- Apologise that the return has been mislaid
- Ask for a freshly signed copy of the original or another completed return (provide a blank duplicate form) to be submitted by the relevant filing date, or within 45 days whichever is the later
- Offer assistance if required and enclose factsheet C/FS: ‘Complaints and putting things right’
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- Set a BF date and enter a BF note on the ‘Returns not Captured’ Work List as ‘First Reminder (Date)
In the continued absence of a completed return
4. You must accept that the information is unavailable and that any comparison with the partner’s tax returns cannot take place
Note: If at any time the original return is found, capture the return details as normal