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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
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Returns: partnership returns: mandatory boxes: partnerships

There are three boxes on the Partnership return which provide essential information to enable full capture to take place. These boxes are known as mandatory boxes. Where the nominated partner has completed the Partnership Statement, box numbers 6 and 8 of the Individual partner details should always be completed. The other mandatory box is number 3.2.

The information from these boxes is essential for risk and profiling purposes. The error message ‘Mandatory box value is not supplied’ is displayed if the information is not entered during capture of the return.

Note: Even if no entries have been made in these boxes on the return, you may be able to complete capture fully by obtaining the relevant information from details held in SA and TBS. 

The mandatory boxes that should always be completed when capturing the return are as follows

  • Box 3.2 should be completed with the description of the business
  • Box 6 should be completed with the name of the individual partner

And

  • Box 8 should be completed with the individual partner’s reference

As part of the pre-capture check for unsatisfactory returns you should check to see that box 3.2 is completed and where the nominated partner has completed the Partnership Statement that boxes 6 and 8 are completed.

If the individual partner’s name is missing from box 6 of the Individual partner details on the Partnership Statement, the return should be treated as unsatisfactory and the information sought from the nominated partner. See subjects ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290) and ‘Unsatisfactory Partnership Returns’ (SAM122160) for further information.

If the individual partner’s reference is missing from box 8 of the Individual partner details on the Partnership Statement, you should use function VIEW PARTNERS FOR PARTNERSHIP to obtain the information. If the description of the business is missing from box 3.2 you should use function MAINTAIN SOURCES to obtain the information.

If you are able to ascertain the necessary details where the partners UTR was missing and the partnership is not an investment partnership, the nominated partner or agent should be advised by letter following capture of the return, that the information must be given on future returns.

If you are unable to obtain the information from all relevant details held, or are at all unsure of what the entry should be, you must not guess but treat the return as unsatisfactory and send the return back to the nominated partner or agent for the information.