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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Returns: trust returns: returns mislaid after logging: trusts

Exceptionally a return may have been logged as received but subsequently you are unable to trace the return and therefore cannot calculate the liability.

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

Note: The instructions in the ‘Returns Mislaid After Logging: Trusts’ Action Guide (SAM123310) 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. 

If at any time the original return is found, inform the Recovery Office immediately by telephone and process the return.