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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: partnership returns: SAI: examples of omission of particular boxes

Partnerships

Effects of the omission of particular boxes on the SAI are as follows

Instance Effect
   
Figures entered in 3.66 to 3.73, giving a figure of profit or loss for tax purposes but 3.29 to 3.65 are blank The return is unsatisfactory. Need details of turnover, gross profits, expenses, etc to confirm net profit and amount of taxable income. The nominated partner, see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290) may have deducted more expenses than allowable or made a mistake in calculations.
Figure of net profit or loss entered at 3.65 but 3.29 to 3.64 are blank The return is unsatisfactory. Need details of turnover, gross profits, expenses, etc to confirm net profit and amount of taxable income. The nominated partner may have deducted more expenses than allowable or made a mistake in calculations.
Figures of turnover and gross profit entered at 3.29 and 3.49 showing gross profit less than turnover, but 3.30 to 3.32 and 3.46 to 3.48 are blank The return is unsatisfactory. Need details of costs that caused the difference to confirm amount of taxable income. The nominated partner may have deducted more costs than allowable or made a mistake in calculations. This will also prevent an unnecessary enquiry based on risk when the return may in fact be correct.
Figures of turnover, gross profit, other income, total expenses and net profit entered at 3.29, 3.49, 3.50, 3.64 and 3.65 but 3.33 to 3.45 and 3.51 to 3.63 are blank The return is unsatisfactory. Need details of costs and expenses to confirm total expenses claimed and amount of taxable income. The nominated partner may have deducted more expenses than allowable or made a mistake in calculations. This will also prevent an unnecessary enquiry based on risk when the return may in fact be correct.

Note: In all the preceding cases, it is not possible for HMRC to place beyond doubt the amount of taxable income for the year in question. The nominated partner has therefore not provided sufficient information to establish the tax charge for each partner. 

Figures of turnover, gross profit, other income, total expenses and net profit entered at 3.29, 3.49, 3.50, 3.64 and 3.65 but the only entry for expenses is at 3.63 as ‘other expenses’ The return is unsatisfactory.