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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  • SAM122050 · Returns for out of date years: partnerships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: error and warning messages: partnerships

SAM122180 | Returns: partnership returns: error and warning messages: partnerships

From HM Revenue & Customs · Self Assessment Manual

There are two types of computer messages which you may see whilst entering the information from the return during capture using function CAPTURE RETURN. These are prompted by checks carried out by the computer on the information entered.

The two types of message are

  • Error messages

  • Warning messagesError messages arise following arithmetic and similar checks carried out by the computer.

Warning messages arise to prompt you to check what you have entered in unlikely situations.

There are various ways in which errors and omissions on a return can be handled and system help is available at function, screen, field and error message level throughout function CAPTURE RETURN.

When a figure has been checked you must accept the figure (SAM122165) without amendment, once you are sure that

  • The figure has been copied correctly

  • The nominated partner or agent has not made an obvious error or mistakeOtherwise there is a risk of starting a Check Later enquiry prematurely or by accident.

In dealing with these errors always consider the individual circumstances of the case. Avoid unnecessary communication and use your judgement and experience.

If you need to contact the person who submitted the return to clarify minor points and to avoid delaying capture of the return use the telephone or exceptionally if you have been given permission by your manager, write a letter. You must make it clear that the query

  • Is designed to allow you to process the return on the basis of the figures supplied

  • Does no more than clarify unclear handwriting or incorrect arithmeticIn all other cases or if you are in doubt you should accept the figure.

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