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HMRC internal manual

Self Assessment Manual

Returns: individuals returns: part year individual returns for the current year

It is not possible to use function LOG RETURN to record the date of receipt of a part year return for the current tax year during the current tax year. These returns are issued during the year in permanent cessation cases.

For example, taxpayer dies 31 August 2011, return issued for period 6 April 2011 - 31 August 2011 and received November 2011. Function LOG RETURN cannot be used to record the date of receipt of this part year 2011-2012 return until after 5 April 2012.

A part-year return is identified by the amendment of the dates on the front of the return to show the relevant period.

For more information see section ‘Permanent Cessation’ (SAM90000 onwards).