SAM122270 - Returns: partnership returns: set the mandatory review for possible enquiry signal

Note: The computer can only set the Mandatory Review for Possible Enquiry signal automatically where the return is a ‘very late return’.

Where applicable, set the Mandatory Review for Possible Enquiry signal on the partnership record using function ADD / AMEND ANNUAL COMPLIANCE DETAILS and select a reason for setting the signal from the drop down menu.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Where more than one reason applies, enter additional reasons for setting the signal in the Review Notes field.

Where entries in a partner’s return indicate that the other partners’ returns or the partnership return should be flagged for mandatory review, ensure that you set the appropriate signals. For example, a partner may indicate in his / her return that the valuation of his / her share of a partnership asset which has been disposed of is provisional.