SAM101220 - Records: maintain taxpayer record: maintain partner
This subject consists of the following
Partners
Amending partner sources
Changing main source
Updating return profile
You should decide, from the list of functions, which computer functions to use to amend the taxpayer record.
Partners
A taxpayer that is a partner in a partnership will have been linked to that partnership by use of function SET UP PARTNER.
A taxpayer can be linked to more than one partnership.
Function VIEW PARTNERS FOR PARTNERSHIP allows you to view all live and ceased partners linked to a specified partnership.
If you want to link a partner with a partnership see subject ‘Set Up Partner’ in section ‘Set Up Taxpayer Record’ (SAM100230).
If the partner that you want to link to a partnership is a trust, see subject ‘Trust Record And Partner Source’ in section ‘Set Up Taxpayer Record’ (SAM100280).
Amending partner sources
The following changes can be made to a partner source using function MAINTAIN PARTNER
- Enter or amend the date the taxpayer became a partner
- Enter or amend the date the taxpayer ceased as a partner
Changes to the partnership name, address, trade description, and TCN cannot be made on the partner record. See subject ‘Maintain Trade’ (SAM101250).
Changing main source
Unless the SA record is linked to PAYE, where you set up more than one trade / partner source and do not set up the main source first, you will need to nominate the main source. Function MAINTAIN SOURCES is used for this purpose.
This action is necessary because where the SA record is not linked to a PAYE record, the system
- Uses the main source to determine where the SA record should be located
- If appropriate, prompts the operator to transfer the record, indicating the proposed new Organisation Unit
The main source is also used in the National Tracing System, and may be used for addressing correspondence.
Updating return profile
If you have ceased the link between a partner and a partnership, or have set up a new link, consider using function MAINTAIN RETURN PROFILE to ensure that the correct supplementary pages are issued to the partner for the following year.
