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HMRC internal manual

Self Assessment Manual

Returns: returns work lists: w056 partnership online amendments

A work item will be entered on the ‘Partnership online amendments’ work list for review where a partnership return has been amended online and successfully processed.

The work list is allocated to both the office with technical responsibility and processing responsibility

The work item is initially allocated to the office with technical responsibility for the partnership return. The Technical office will then review the processed amendment and if appropriate, transfer the work item to the Processing office.

The Technical office review the amendment to decide whether a correction to or enquiry into the return is warranted and if appropriate will take the necessary action. Alternatively, they will decide the revised partnership share for each partner and transfer the work item to the Processing office responsible for the partnership return and advise the action required.

The Processing office will then amend the partnership return to take into account the revised partnership share and also amend the individual partners’ returns where appropriate.

The work items appearing on this list in both the Technical and Processing offices are for immediate action and work items must be deleted manually.

Further information on this work list can be found in the section ‘Work management’, subject ‘W056 Partnership online amendments’ (SAM71160).