This is the period to which the details provided of income and
expenses, tax adjustments and balance sheet, relate.
Relevant boxes (3.4 and 3.5) should be completed by the
taxpayer to indicate the start and end dates of the accounting
period used to complete the details on the Trading and Professional
Income pages.
Where the boxes are blank you should consider whether you
hold any information that enables you to complete these boxes on
screen. If you do not, you can treat the return as unsatisfactory
and tell the taxpayer that you need these date boxes completed.
Further advice on unsatisfactory returns is available in
subject ‘Unsatisfactory Partnership Returns’ (
SAM122160).
