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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Returns: partnership returns: accounting periods: partnerships

Accounting Period

This is the period to which the details provided of income and expenses, tax adjustments and balance sheet, relate.

Relevant boxes (3.4 and 3.5) should be completed by the taxpayer to indicate the start and end dates of the accounting period used to complete the details on the Trading and Professional Income pages.

Where the boxes are blank you should consider whether you hold any information that enables you to complete these boxes on screen. If you do not, you can treat the return as unsatisfactory and tell the taxpayer that you need these date boxes completed.

Further advice on unsatisfactory returns is available in subject ‘Unsatisfactory Partnership Returns’ (SAM122160).