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Contents

Official guidance
Self Assessment Manual

SAM122000 · Returns: partnership returns

  • SAM122001 · Introduction
  • SAM122010 · Acknowledging returns: partnerships
  • SAM122013 · Computer generated versions of tax returns
  • SAM122017 · Filing dates
  • SAM122020 · Logging partnership returns
  • SAM122021 · Logging partnership returns (Action Guide)
  • SAM122030 · Partnership detail changes
  • SAM122031 · Returns: partnership return details: partnership detail changes (Action Guide)
  • SAM122040 · Return receipt (partnership): responsible office elsewhere
  • SAM122041 · Return receipt (partnership): responsible office elsewhere (Action Guide)
  • SAM122050 · Returns for out of date years: partnerships
  • SAM122060 · Returns issued to partnership from two separate SA records
  • SAM122061 · Returns issued to partnership from two separate SA records (Action Guide)
  • SAM122070 · Reviewing enclosures: partnership return
  • SAM122080 · Storing partnership returns
  • SAM122090 · Unsolicited returns: partnerships
  • SAM122091 · Unsolicited returns: partnerships (Action Guide)
  • SAM122100 · Accounting periods: partnerships
  • SAM122110 · Mandatory boxes: partnerships
  • SAM122111 · Mandatory boxes: partnerships (Action Guide)
  • SAM122120 · Provisional or estimated figures: partnerships
  • SAM122130 · SAI: completion of partnership return
  • SAM122135 · SAI: examples of omission of particular boxes
  • SAM122140 · Subcontractor returns: partnership return review
  • SAM122150 · Unlogging unsatisfactory partnership returns
  • SAM122151 · Unlogging unsatisfactory partnership returns (Action Guide)
  • SAM122160 · Unsatisfactory partnership returns
  • SAM122161 · Unsatisfactory partnership returns (Action Guide)
  • SAM122165 · Accept the figure
  • SAM122170 · Capture partnership return: guidance
  • SAM122180 · Error and warning messages: partnerships
  • SAM122181 · Error and warning messages: partnerships (Action Guide)
  • SAM122190 · Multiple SAI for one basis period: partnerships
  • SAM122191 · Multiple SAI for one basis period: partnerships (Action Guide)
  • SAM122201 · Paper reports: partnerships (Action Guide)
  • SAM122210 · Partnership cessation
  • SAM122220 · Partnerships: turnover £15 million or more
  • SAM122225 · Processing of the return information
  • SAM122230 · Repairing obvious errors: partnerships
  • SAM122231 · Repairing obvious errors: partnerships (Action Guide)
  • SAM122240 · Repairing partnership returns: guidelines for small repairs
  • SAM122250 · Returns mislaid after logging: partnerships
  • SAM122251 · Returns mislaid after logging: partnerships (Action Guide)
  • SAM122260 · Saving partnership return details
  • SAM122261 · Saving partnership return details (Action Guide)
  1. Returns: partnership returns: contents
  2. Returns: partnership returns: returns for out of date years: partnerships

SAM122050 | Returns: partnership returns: returns for out of date years: partnerships

From HM Revenue & Customs · Self Assessment Manual

Following an automatic change to the computer system on 6th April of each year, you will not be able to capture any SA return using Local Data Capture (LDC) for a tax year which is not one of the 6 previous years. However, although the functionality to capture a return for one of the previous 6 years currently remains, you must not use LDC to capture a return which is not one of the previous 4 ‘in-date’ years.

Example: You must not use LDC to capture a 2010-2011 return using LDC after 5th April 2015.

Content shown with reduced fidelity

Where returns for out of date years have not been captured in LDC by the relevant 5thApril, you should

  • Use function LOG RETURN to record the date of receipt on the SA record

  • Pass the return to the RISK Team to consider any action under discovery provisions and any further action regarding individual partners

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