SAM122111 - Returns: partnership returns: mandatory boxes: partnerships (Action Guide)

Where the nominated partner, see subject 바카라 사이트˜Maintain Taxpayer Record: Nominated Partner바카라 사이트™ (SAM101290), has not completed the individual partner바카라 사이트™s name and / or the partner바카라 사이트™s reference on the Individual partner details on the Partnership Statement follow steps 1 - 9 below.

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

Where the missing information is the individual partner바카라 사이트™s name (box 6)

1. Treat the return as unsatisfactory. See subject 바카라 사이트˜Unsatisfactory Partnership Returns바카라 사이트™ (SAM122160)

Where the missing information is the individual partner바카라 사이트™s reference (box 8)

2. Use function VIEW PARTNERS FOR PARTNERSHIP and relevant details shown on the return to obtain the information

3. Enter the information on the return in pencil and when the return is captured enter the information in the screen box

4. Send a letter to the nominated partner or agent advising that the information must be completed on future returns

Where the missing information is the description of the business from box 3.2

5. Use function MAINTAIN SOURCES and relevant details shown on the return to obtain the information

6. Enter the information on the return in pencil and when the return is captured enter the information in the screen box

7. Send a letter to the nominated partner or agent advising that the information must be completed on future returns

Where you are not able to obtain the partner바카라 사이트™s reference / description of the business from all relevant details held, or you are at all unsure

8. Do not guess

9. Treat the return as unsatisfactory and send the return back to the nominated partner or agent

Overseas partners

The requirement for a partnership return to include the unique tax reference (UTR) for all partners is relaxed in some circumstances, broadly where overseas partners in investment partnerships are not within the charge to UK income tax or corporation tax. See SAM100137 for further details.

The partnership return must still include each partner바카라 사이트™s share of partnership income, loss, credit or charge even where the requirement to include the UTR for one or more of the partners is relaxed