Partnerships with a turnover of £15 million or more and CT
partnerships are not required to complete full Standard Accounts
Information (SAI) when submitting the SA tax return. Instead they
must submit full accounts and computations with the return
and complete only boxes 3.29, 3.49, 3.65, 3.73 and
3.83 or 3.84, plus, where applicable, boxes 3.82, 3.97, 3.98 and
3.117.
In addition the partnership must complete any supplementary
pages required and a partnership statement.
In these cases the receipt of the return will be logged and
the relevant return details captured using function CAPTURE RETURN.
The return and accounts should then be stored.
It is important that the relevant return details are
captured for management information purposes and that the
information is captured before any enquiry has commenced.
These cases will subsequently be profiled by the Compliance
section so that the full accounts and computations can be
reviewed.
