SAM122161 - Returns: partnership returns: unsatisfactory partnership returns (Action Guide)

Where it is considered an unsatisfactory return has been received follow steps 1 - 8 below. The guide is presented as follows

1. Try to find all missing items and any obvious errors which need to be clarified
2. Attempt to solve simple omissions or missing totals from the return by reference to enclosures or correspondence with the return
3. Obtain all information you can from the return and enclosures. This does not however include completing the Standard Accounts Information where the person who submitted the return has enclosed accounts and has made no effort to complete the SAI boxes. The Standard Accounts Information consists of the entries relating to income and expenses on page 4 of the return. The equivalent information with regard to Land and Property is the details of income and expenses on supplementary pages PL1 and PL2
4. If the return is still considered as unsatisfactory
 
  • Send the return back, without any amendment (with any relevant missing supplementary page for completion where applicable), to the nominated partner, see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290) or agent who submitted it (only to an agent where 64-8 held)
 
  • Remember to cross through any date stamp on the front of the return
 
  • Enclose either letter SA603, SA604, SA605 or locally produced letter, where longer than 21 days is allowed, as appropriate. Where the return is a computer generated version of a return that is not identical to the HMRC form, it should be sent back with stock letter SA602
 
  • Keep a copy of this letter (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 
 

Note: Where an agent is acting, a letter should also be issued to the other party notifying them of the action taken
5. If the return was received before the filing date and is being returned on or after 18 October or in the corresponding 14 day period up to any other filing date, you should also
 
  • Unlog the return
 
  • Mark the return with a prominent red spot in felt tip marker in the top right hand corner
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
6. On receipt of returns identified by a red spot, the SA Notes should be reviewed for the date the return was sent back as unsatisfactory. The necessary action should then be taken in accordance with step 7 (satisfactory return not submitted within time limit) or step 8 (satisfactory return is submitted within time limit)
7. If the return has not been received back within 21 days, or longer where allowed in exceptional cases (for example overseas addresses or UK geographical areas where there are known longer postal times)
 
  • Use function LOG RETURN using the latest date of receipt
8. Where the return is sent back within 21 days
 
  • Check SA notes for the original date of receipt and log the return using that date
 
  • Arrange for capture of the return

Home | Main Contents | Manual Contents
Previous Page | Next Page | Top | Menu