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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Returns: partnership returns: unsolicited returns: partnerships (Action Guide)

If you receive an unsolicited return or information which purports to be a return, follow steps 1 - 8 below. For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.

1. Set up or re-activate an SA partnership record in the normal way. For information on setting up a taxpayer record see section ‘Set Up Taxpayer’ in business area ‘Records’; for information on re-activating a dormant record see section ‘Maintain Taxpayer Record’ in business area ‘Records’
   
2. In any case where any one or more of the partners shown on the return is not set up on SA
  * Use function ADD /AMEND ANNUAL COMPLIANCE DETAILS to set the Mandatory Review signal (category ‘FTN’) on the SA partnership record
3. Where the information received purports to be a return but which is not in the proper form and which lacks a proper declaration, write to the partnership (copy to the agent if the agent sent in the information), explaining
  * The information given cannot be treated as constituting a return since it falls short of the requirements
  And
  * That you are enclosing an official return for completion
  Then
  * Use function RECORD DATE OF CLERICAL ISSUE to record the date of issue of the return. The date recorded should be the same as the date on your letter
4. Where the unsolicited return is in the proper form, use function LOG RETURN to record the date of receipt on the SA record
5. Write to the partnership, (copy to the agent where the agent sent in the information), as follows
  ‘Thank you for your Tax Return for the year ended 5 April (insert year) which we received on (insert date).
  I will treat the Tax Return for all purposes as though you sent it in response to a notice from us which required you to deliver it to us by the date we received it.’
6. Treat the return as having a filing date of
  * 31 October of the year following the end of return year, if the return was received before that date
  Or
  * The date the return was received, if the return was received after 31 October of the year following the end of the return year
7. Use function CAPTURE RETURN to capture the return details
8. Where you receive any objection to the intended action
  * Use function UNLOG RETURN to unlog the unsolicited return and select a reason from the drop down menu
  * Use function RECORD RETURN REQUEST where the return relates to CY-1, to issue a formal return containing a Section 12AA notice. (Where the return relates to an earlier year the return must be issued manually and the date of issue recorded on the SA record using function RECORD DATE OF CLERICAL ISSUE)