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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: partnership returns: returns mislaid after logging: partnerships (Action Guide)

Where, exceptionally, a return has been logged as received but subsequently mislaid before capture has taken place, follow steps 1 - 4 below.

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

Initial Action

1. Issue SA stock letter SA615 (available on ‘Letters & Forms on Computer’) to the partnership, ensuring that you do not use the first option which refers to tax to be calculated
   
  * Apologise that the return has been mislaid
  * Ask for a freshly signed copy of the original or another completed return (provide a blank duplicate form) to be submitted by the relevant filing date, or within 45 days whichever is the later
  * Offer assistance if required and enclose factsheet C/FS: ‘Complaints and putting things right’
(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)
3. Set a BF date and enter a BF note on the ‘Returns not Captured’ Work List as ‘First Reminder (Date)

In the continued absence of a completed return

4. You must accept that the information is unavailable and that any comparison with the partner’s tax returns cannot take place
   
  Note: If at any time the original return is found, capture the return details as normal.