SAM122050 – Returns: partnership returns: returns for out of date years: partnerships

Following an automatic change to the computer system on 6th April of each year, you will not be able to capture any SA return using Local Data Capture (LDC) for a tax year which is not one of the 6 previous ‘in-date’ years.

Example: You will not be able to capture a 2001/2002 return using LDC after 5th April 2008 (the earliest ‘in-date’ year is 2002/03).

Where returns for out of date years have not been captured in LDC by the relevant 5th April, you should

• Use function LOG RETURN to record the date of receipt on the SA record
• Pass the return to the RISK Team to consider any action under discovery provisions and any further action regarding individual partners