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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: partnership returns: unlogging unsatisfactory partnership returns

For information on when to treat a return as unsatisfactory see subject ‘Unsatisfactory Partnership Returns’ (SAM122160).

Function MAINTAIN RETURN SUMMARY should be used to check that the return has been logged. Then function UNLOG RETURN used to unlog the return. A reason for the unlogging should be selected from the drop down menu provided within the function.

The date of receipt of the return, the date the return was unlogged and the reason for unlogging is subsequently displayed in function MAINTAIN RETURN SUMMARY.

Notes: 

1. When a return is unlogged penalties will start to run as if the return has never been received
   
2. If the return is to be unlogged and some of the details have been captured you must delete those details held on LDC in function CAPTURE RETURN by selecting the [Delete] button when prompted to save the return. If the return is to be sent back you must also cross through the date stamp on the front of the return to ensure the correct date of receipt is logged when the taxpayer resubmits the return
3. If exceptionally, a return has been part captured but not initially logged there will be no date of receipt on the main computer and there will be no details to unlog but you must ensure the part captured return details are deleted from LDC
4. It is important to delete any part captured return details from LDC if you unlog a return. This is because if the part captured details are not deleted and the return is not logged using function LOG RETURN when subsequently re-filed, the date of receipt is taken as the date capture commenced. This means that the wrong date of receipt will be recorded on the partnership record and could affect the penalty position.