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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
, see all updates

Returns: partnership returns: returns for out of date years: partnerships

Following an automatic change to the computer system on 6th April of each year, you will not be able to capture any SA return using Local Data Capture (LDC) for a tax year which is not one of the 6 previous years. However, although the functionality to capture a return for one of the previous 6 years currently remains, you must not use LDC to capture a return which is not one of the previous 4 ‘in-date’ years.

Example: You must not use LDC to capture a 2010-2011 return using LDC after 5th April 2015.

Where returns for out of date years have not been captured in LDC by the relevant 5thApril, you should

  • Use function LOG RETURN to record the date of receipt on the SA record
  • Pass the return to the RISK Team to consider any action under discovery provisions and any further action regarding individual partners