SAM122060 – Returns: partnership returns: returns issued to partnership from two separate SA records

There are cases where there are two SA records for one partnership on the computer. This means that the partnership will be issued automatically with two returns. In the majority of cases the partnership will contact you to ask you which return should be completed. You should establish the background to the error and decide

• Which tax return is to be completed
• Which record is to be made dormant for the year following the return year
• Log receipt of the incorrectly issued return on the record that is to be made dormant
• Make the duplicate record dormant
• On receipt of the completed return, log and capture it as normal

If the uncompleted return is not logged automatic penalties will be charged on the partnership incorrectly.