SAM122041 - Returns: partnership returns: return receipt (partnership): responsible office elsewhere (Action Guide)

Where you discover an 바카라 사이트˜Away바카라 사이트™ return follow steps 1 - 5 below.

The guide is presented as follows

In all cases - Step 1
Before logging (if it is obvious from the return or enclosures that this is an 바카라 사이트˜Away바카라 사이트™ case) - Steps 2 - 3
바카라 사이트˜Away바카라 사이트™ returns received and logged before 31 October but not sent to the appropriate office before December cut-off date - Steps 4 - 5

For details of how to access the SA function, select 바카라 사이트˜Index Of Functions바카라 사이트™ on the left of the screen.

In all cases

1. Stamp the date of receipt on the front of the return. Where the filing date falls on a day when the office is closed, all returns received in the post on the day following closure should be date stamped as received on the filing date

Before logging (if it is obvious from the return or enclosures that this is an 바카라 사이트˜Away바카라 사이트™ case)

2. Record receipt of the return using function LOG RETURN

3. Send the return to the appropriate office immediately by Tax Post Direct, with a covering note to say the return has been logged

바카라 사이트˜Away바카라 사이트™ returns received and logged before 31 October but not sent to the appropriate office before December cut-off date

4. Capture the return details, except for returns applicable to Public Departments 1. (Under no circumstances should you capture any returns in respect of cases applicable to Public Departments 1 (PD1), which will include the office reference of 940. These should be sent immediately to PD1 by Tax Post Direct, marked for the attention of the Area Operations Manager)

5. Send the return to the appropriate office immediately by Tax Post Direct, with a covering note giving details of the action taken