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HMRC internal manual

Self Assessment Manual

Returns: trust returns: part year trust returns for the current tax year

It is not possible to use function LOG RETURN to record the date of receipt of a part year return for the current tax year during the current tax year. These returns are issued during the year in permanent cessation cases.

A part-year return is identified by the amendment of the dates on the front of the return to show the relevant period.

Further information on permanent cessations can be found at SAM90000 onwards.