SAM122161 - Returns: partnership returns: unsatisfactory partnership returns (Action Guide)

Where it is considered an unsatisfactory return has been received follow steps 1 - 6 below. The guide is presented as follows

1. Try to find all missing items and any obvious errors which need to be clarified

2. Attempt to solve simple omissions or missing totals from the return by reference to enclosures or correspondence with the return

3. Obtain all information you can from the return and enclosures. This does not however include completing the Standard Accounts Information where the person who submitted the return has enclosed accounts and has made no effort to complete the SAI boxes. The Standard Accounts Information consists of the entries relating to income and expenses on page 4 of the return. The equivalent information with regard to Land and Property is the details of income and expenses on supplementary pages PL1 and PL2

4. If the return is still considered as unsatisfactory

  • Unlog the return and send the return back, without any amendment (with any relevant missing supplementary page for completion where applicable), to the nominated partner, see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290) or agent who submitted it (only to an agent where 64-8 held)
  • Remember to cross through any date stamp and batch identifier on the front of the return
  • Enclose SEES letter SA770. Where the return is a computer generated version of a return that is not identical to the HMRC form, it should be sent back with SEES letter SA602
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: Where an agent is acting, letter SA606 should also be issued to the other party with a copy of the SA770 or SA602 notifying them of the action taken

5. If the unsatisfactory return was received before the filing date (or in the corresponding 21 day period up to any other filing date) and is being sent back on or after 10 October or in the corresponding 21 day period up to any other filing date, you should

  • Make a note of the ‘Paper Return Due’ date shown on the Maintain Return Summary screen for the tax year (normally 31 October)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)