SAM122010 - Returns: partnership returns: acknowledging returns: partnerships

Offices are sometimes asked to acknowledge receipt of partnership tax returns. The response to such a request is that, unlike with payments, it is not HMRC policy, and there is no statutory obligation, to acknowledge returns.

HMRC wishes to concentrate its available resource in an effort to ensure that all returns are logged correctly, when received, and therefore receipts will no longer be issued for SA returns delivered, either by post or hand, to HMRC.

The main reasons why HMRC does not acknowledge partnership returns is that acknowledgement of the physical receipt of the return is of very limited value if, in subsequently processing the return, you discover that it is unsatisfactory.

Note: In all cases where acknowledgement is requested (see below), our response and explanation should include a reminder that receipts are available to those who file online, as this enables electronic receipts to be issued automatically. 

If you receive a written request to acknowledge receipt of a return you should respond briefly explaining why HMRC does not do so.

General requests for acknowledgement of all returns, for example from an agent, should be refused.

If asked to acknowledge receipt over the phone or at an Enquiry Centre, you should explain that it is not HMRC policy to acknowledge returns.

In all cases where the nominated partner, see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290), or agent, encloses with the return a stamped, self addressed acknowledgement, you should return it to the nominated partner or agent with a letter briefly explaining why HMRC does not issue acknowledgements.