Returns: partnership returns: reviewing enclosures: partnership return
All enclosures sent in with returns, for example accounts and dividend vouchers should not normally be sent back to the person who submitted the return, but should be retained with the return.
The only exceptions are certain legal documents, such as marriage or death certificates, or where the nominated partner, see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290), asks for documents to be returned. In those circumstances photocopies should be kept.
Retaining enclosures with returns will prevent arguments about the right of HMRC to make a discovery where it is believed a taxpayer has not made a full disclosure.
Other correspondence and enclosures should be read to determine whether any other action is required. Ensure such correspondence is dealt with promptly and is not overlooked.