SAM122021 - Returns: partnership returns: logging partnership returns (Action Guide)
On receipt of an SA return follow steps 1 - 21 below. For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.
The guide is presented as follows
Pre-logging checks - Steps 1 - 8
Logging a batch of returns - Steps 9 - 12
Immediate post-logging action - Steps 13 - 20
Storing the batches of returns - Step 21
Pre-logging checks
1.Stamp the date of receipt on the front of the return. Note: Ensure that the stamp is well clear of the barcode to prevent problems with barcode reading
Where a return is found in the office post box before 7.30am on 1 November, date stamp as received on 31 October. A return found in the office post box before 7.30am on 2 November, should be date stamped as received on 1 November
2. Separate from those received
- Returns where an SA reference is not shown on the return. Go to step 4
- Returns to be processed under the Interim Logging procedure. Go to step 3 after separating out no SA reference returns as above
- Returns submitted for earlier years and returns for earlier years submitted together with the current year return. Go to step 5
- Returns that show an earlier date of receipt that has been crossed through and a Return Batch Identifier. Go to step 6
- Returns which include Disposal of Chargeable Assets supplementary pages. Go to step 7
- Returns for cases where you are not the responsible processing office (‘Away’ returns), particularly those relating to the EXPAT or CPR Teams. Go to step 8
3. Collect the remaining returns together in batches of no more than 50 and allocate a Return Batch Identifier (SAM121065), provided by the nominated officer, to each batch. Note: The final batch of the day may contain less than 50 returns
- Go to step 9
4. Deal with returns where an SA reference is not shown on return
- If an SA reference is not shown on the return, trace the partnership using functions TAXPAYER INDEX (TI) to access the National Tracing system or RETRIEVE UTR FROM D REFERENCE to ascertain the UTR where only an old Schedule D reference is known. Where the reference is found, note the UTR on the return
- Returns for which a UTR can be traced, and MAINTAIN RETURN SUMMARY shows ‘Issued’, should be included in a priority or ordinary batch for logging as applicable
- If the partnership is not set up and belongs to another office, send to the responsible office immediately by Tax Post Direct for setting up and logging. This will be the only circumstance when a return is received and forwarded without being logged
- If the partnership is not set up and belongs to your office, treat as a voluntary return. If the return is in the proper form, the partnership should be set up and the return included in a priority or ordinary batch for logging as applicable. For guidance on subsequent actions see subject ‘Voluntary Returns’ (SAM122090)
5. Returns for earlier years
- Collect all returns for earlier years together, allocate a Return Batch Identifier which includes the prefix ‘E’, and log as a single batch. (Maximum of 50 to a batch)
6. If the return shows an earlier date of receipt that has been crossed through and a Return Batch Identifier
- Use function MAINTAIN RETURN SUMMARY to check whether a date of receipt has been recorded together with a Return Batch Identifier. Function MAINTAIN SA NOTES may also be useful in confirming the status of the return
- If the return is still logged, pass the return to the officer responsible for removing the return from the batch
- If the return has not been logged and no Return Batch Identifier is present on the record, include the return in a batch you are preparing for logging
7. Returns which include Disposal Of Chargeable Assets pages
- Collect all returns which include Disposal of Assets pages, allocate a Return Batch Identifier which includes the prefix ‘CG’, and log as a single batch. (Maximum of 50 to a batch)
8. ‘Away’ returns
- Identify cases where you are not the responsible processing office, particularly those relating to the EXPAT or CPR Teams. In most instances these will be identified from the Area address on the return
- Collect all ‘away’ returns into individual batches for separate offices and allocate a Return Batch Identifier which includes the prefix ‘A’. (Maximum of 50 to a batch)
Logging a batch of returns
9. Log returns
- Collect a batch of returns to be logged. Identify priority batches and log these first
- Using function LOG RETURN enter the
- Return Batch Identifier (SAM121065). Note: Returns processed under the Interim Logging procedure should include the batch number ‘INT’
- Date the return was received - this will remain the same for each return in the batch
- OUID in which you are working
- UTR of the partnership - can relate to a partnership for which your office is not responsible
- Year of the return to be logged - displayed as the current year - if amended to an earlier year the entry in this field will default to the current year after logging that earlier years return
- Select the [Log Return] button - a message is displayed confirming logging of the partnership return as successful - the partnership’s record is not updated until the batch is sent. Note: System Help. If you have any problem whilst using function LOG RETURN, refer to the system help available for the screen by selecting the Help menu option and selecting the Screen option
- On completion of logging a batch of 50 returns, the computer will send the batch details automatically and update the partnership’s record, the Return Batch Identifier will be displayed in function MAINTAIN RETURN SUMMARY. A message is displayed confirming logging of the batch has been successful. Go to step 12
- If the number of returns to be included in this batch is meant to be less than 50, go to step 10
- If you have attempted to exit the function or change details on the screen before completing a batch, go to step 11
10. If the number of returns included in this batch is meant to be less than 50
- Select the [View Batch] button and check that the number of returns included on the PENDING LOGS screen agrees the number in the batch, then
- Select the [Send Batch] button. The computer will send the batch details automatically and update the partnership’s record, the Return Batch Identifier will be displayed in function MAINTAIN RETURN SUMMARY. A message is displayed confirming logging of the batch has been successful and the Return Batch Identifier fields will become blank ready for recording of the next batch. Go to step 12
11. If you try to exit the function or try to change the batch identifier or date of receipt of the return before you have completed a batch of 50, an error message will be displayed. You must
- Note the details of the error message and select the [OK] button
- View the details on the PENDING LOGS screen of all the returns logged up to this point and the total logged
- If the number in the batch is intended to be less than 50 proceed as in step 10 above
- If the number in the batch should be 50
- Identify any return within the batch that has not been logged
- Select the [Continue Batch] button and resume logging. Processing of the batch will continue as in step 9 above
12. In all cases once a batch of returns has been successfully logged
- Note the Return Batch Identifier prominently on the front of each return in the batch
Immediate post-logging action
13. Before you store the returns for pre-capture checks and subsequent capture
- Full pre-logging checks should be undertaken as soon as possible for returns processed under the Interim Logging procedure, and the appropriate action taken. Go to step 4
- Deal with any urgent capture cases identified during logging. Go to step 14
- Immediately transfer any ‘Away’ returns (PD1, High Net Worth Unit, EXPAT or CAR) to the appropriate office. Go to step 15
- Deal with unsatisfactory returns. Go to step 15
- Review any correspondence enclosed with the return. Go to step 16
- Deal with any payments received with the return. Go to step 17
- Update the partnership record with any change in name or address. Go to step 18
- Where several years returns have been submitted together, go to step 19
- Where an SA record is held for the UTR shown but function MAINTAIN RETURN SUMMARY does not show ‘Issued’ for the return year, go to step 20
- If none of the above applies to any return in the batch, go to step 22
14. To deal with urgent capture cases
- Identify any return which has been requested for urgent capture
- Arrange for immediate capture of the return as a priority
15. To deal with unsatisfactory returns
- Cross through the date stamp, and batch identifier, unlog the return and prepare a letter SA602 or SA770 as appropriate
- Send back the whole return to the nominated partner or agent who submitted it (only to an agent where 64-8 held), enclosing the letter. Note: Where an agent is acting, a letter should also be issued to the other party notifying them of the action taken
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- If the return was received before the filing date and is being returned on or after 10 October or in the corresponding 21-day period before any other filing date, you should follow the guidance for unsatisfactory returns at SAM122161
16. On receipt of the return review any correspondence received with the return
- Photocopy and return any legal documents enclosed to the person who submitted the return
- Return any documents the partnership has asked to be returned
- Other correspondence and enclosures should be read to determine whether any other action is required at this point in time. For example, to deal with an acknowledgement of the return or to refer to an Inspector forms or certificates which need to be signed and sent on to foreign tax authorities. Note the correspondence of any action you have taken and retain all correspondence with the return. Go to step 23
17. If a payment has been received with the return
- Pass the payment and return back to the post room. Go to step 21
18. If the partnership’s name, address and / or postcode has changed
- Update the partnership’s address using function AMEND TAXPAYER NAME AND ADDRESS. Also, consider if the business address needs to be updated. If so, update the address before proceeding
If the name address and / or postcode of the person acting in a capacity for the partnership has changed, see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290)
- Update the details on the partnership record using function MAINTAIN CAPACITY, then
- In all cases, note the front of the return that the new address has been noted. Go to step 21
19. Where several years returns have been submitted together
- Place them in the same batch. The same Return Batch Identifier will be shown on MAINTAIN RETURN SUMMARY for each return year
20. Where an SA record is held for the UTR shown but function MAINTAIN RETURN SUMMARY does not show ‘Issued’ for the return year
- Follow the guidance on subsequent actions at subject ‘Unsolicited Returns: Partnerships’ (SAM122090)
Storing the batches of returns
21. Store returns for subsequent pre-capture checks and capture
- Store returns in the order in which they are logged in a box or folder clearly marked with the Return Batch Identifier. Store in Return Batch Identifier order to assist with tracing. Note: Where post appropriate for storage with the return is received in respect of a batched return, the return should be retrieved from the batch and the post worked
- Where a return is extracted from a batch for any purpose, the batch cover sheet on the front of the batch folder should be noted appropriately and the return replaced with a stencil showing partnership name, UTR, return year, name and contact number of person borrowing the return, date and purpose for removal