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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Returns: partnership returns: partnership detail changes

Where supplementary pages are received with the partnership return, the partnership Return Profile is automatically updated following capture.

If any of the details on the front of the form are incorrect, the nominated partner is requested to tick the ‘Yes’ box at Question 8 of the return and make any corrections to those entries. A correction can be made to the following entries

  • Name
  • Address
  • Postcode

Note: You may receive substitute returns with a different address shown on the front of the return than that which was pre-printed on the original Revenue issued form. Unless the nominated partner, see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290), or agent draws your attention to the address change either in a covering letter or by ticking the ‘Yes’ box at Question 8 you will not recognise at this stage that the address needs updating on the SA record.

Where you have to make any changes to the details from the return you should also check for any changes to the description of the business.

It is important that the computer records are updated as soon as possible after the return has been logged with any changes in respect of

  • Name
  • Address
  • Postcode

This should not be left until the information is captured. However, where an address has not been amended at the logging stage but is amended in Local Data Capture (LDC) at box 8A, the computer record will be updated automatically following capture of the return.

Note: In all cases where an address is amended from one which is abroad to one which is in the UK, the ‘Abroad’ signal should be reviewed and updated as necessary.