Exceptionally a return may have been logged as received but
subsequently you are unable to trace the return to enable capture
to take place.
Every effort
must be made to find the missing return before any
approach is made to the partnership to supply a copy of the
original or another completed return.
Note: The instructions in the ‘Returns Mislaid After
Logging: Partnerships’ ActionGuide (SAM122251) must only be followed in the exceptional case where
attemptshave been made to find the missing return but it still
cannot be found. In allcases every effort should be made to find the missing
return. This will includeorganising searches in your own office as well as
contacting other offices asappropriate.
In the absence of a completed return you must accept that
the information is unavailable and that any comparison with the
partner’s tax returns cannot take place.
If the return is subsequently found, capture the details as
normal.
