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HMRC internal manual

Self Assessment Manual

Returns: trust returns: paper reports: trusts

The LDC RETURNS - LOGGING FAILURES - NO RECORD FOUND paper report is the only paper report produced in respect of Trust returns.

The purpose of the report is to help manage returns in Local Data Capture (LDC). The report is printed automatically. Nil lists are not produced.

The daily report is of all cases where the computer

  • Cannot find a trust record for the Unique Taxpayer Reference (UTR) entered. The entry will be under the UTR used to log the return, therefore if you have miscopied the UTR you will not be able to trace which return has not been logged
  • The Organisation Unit Identifier (OUID) used by the operator when logging the return is invalid

The reports are printed centrally and sent to the office in which the return was logged (or captured).

Entries are made on this report in UTR order.