Exceptionally a return may have been logged as received but
subsequently you are unable to trace the return and therefore
cannot calculate the liability.
Every effort
must be made to find the missing return before any
approach is made to the trustee to supply a copy of the original or
another completed return.
Note: The instructions in the ‘Returns Mislaid After
Logging: Trusts’ Action Guide(SAM123310) must only be followed in the exceptional case where
attempts havebeen made to find the missing return but it still cannot be
found. In all casesevery effort should be made to find the missing return.
This will includeorganising searches in your own office as well as
contacting other offices asappropriate.
If at any time the original return is found, inform the
Recovery Office immediately
bytelephone and process the return.
