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HMRC internal manual

Self Assessment Manual

Returns: partnership returns: multiple SAI for one basis period: partnerships (Action Guide)

For details of how to access the SA function, select ‘Index Of Functions’ on the left of the screen.

1. Check through the sets of SAI received and determine which is for the business with the largest turnover
2. Check to see whether, for this business, there is SAI for more than one period of account. Determine which set covers the latest period
3. Capture the SAI for the latest period of account only, using function CAPTURE RETURN