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HMRC internal manual

Self Assessment Manual

Returns: partnership returns: returns issued to partnership from two separate SA records (Action Guide)

Where two tax returns have been issued for the same partnership in cases where there are two SA records held for that partnership, follow steps 1 - 2 below.

For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.

1. Log receipt of both returns using function LOG RETURN
2. Make the SA record for the uncompleted return dormant following the guidance at SAM101092 
  Note: Make sure the ‘Sources’ screen is updated appropriately for each individual partner