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HMRC internal manual

Self Assessment Manual

Returns: partnership returns: returns mislaid after logging: partnerships

Exceptionally a return may have been logged as received but subsequently you are unable to trace the return to enable capture to take place.

Every effort must be made to find the missing return before any approach is made to the partnership to supply a copy of the original or another completed return.

Note: The instructions in the ‘Returns Mislaid After Logging: Partnerships’ Action Guide (SAM122251) must only be followed in the exceptional case where attempts have been made to find the missing return but it still cannot be found. In all cases every effort should be made to find the missing return. This will include organising searches in your own office as well as contacting other offices as appropriate.

In the absence of a completed return you must accept that the information is unavailable and that any comparison with the partner’s tax returns cannot take place.

If the return is subsequently found, capture the details as normal.