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HMRC internal manual

Self Assessment Manual

Returns: partnership returns: processing of the return information

Following capture of the return, information is passed from LDC to the main computer. The following processes are then carried out automatically

  • The date of receipt of the return is recorded as the date of capture where the return was not previously logged
  • If capture has taken place in an office other than the responsible office, a paper report will be produced (with the exception of within Banking Operations), to enable the capture office to pass on the return
  • Work items are created where necessary
  • A paper report will be produced if the main computer rejects the return following further checks
  • Set certain Mandatory review signals