SAM122231 - Returns: partnership returns: repairing obvious errors: partnerships (Action Guide)

If you are processing a return and you consider a repair to the return is required, follow steps 1 - 7 below

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

If the entry to be repaired forms part of the Standard Accounts information (SAI)

1. Refer the case to an Inspector before you repair an entry to consider the effect on other aspects of the accounts

Where the Inspector advises you to continue with the repair and in all other cases

2. Repair the SAI figure entered by either

  • Selecting the 바카라 사이트˜Repair바카라 사이트™ option from the 바카라 사이트˜Edit바카라 사이트™ menu heading, or
  • Selecting the 바카라 사이트˜R바카라 사이트™ key in function CAPTURE RETURN

You will then be presented with the REPAIR EXPLANATIONS screen

3. Select 바카라 사이트˜Letter바카라 사이트™ from the Category of Repair field on the REPAIR EXPLANATIONS screen. Then select the [OK] button

4. Make a pencil note of the 바카라 사이트˜repaired바카라 사이트™ SAI and any other repaired figures by the appropriate box(es) on the return

5. Issue a to the nominated partner, see subject 바카라 사이트˜Maintain Taxpayer Record: Nominated Partner바카라 사이트™ (SAM101290), or agent detailing the repairs made

6. Use function VIEW PARTNERS FOR PARTNERSHIP to obtain the name, Unique Taxpayer Reference (UTR) and responsible office of each partner

7. Notify the office responsible for each partner바카라 사이트™s SA record of the repaired entries from the partnership return in order that

  • Corresponding repairs can be made to the individual partner바카라 사이트™s returns
  • A Revision Notice is included in the Tax Calculation issued to each partner which shows the repairs made as a consequence of repairing the partnership return. This should be done by the office responsible for the individual partner바카라 사이트™s SA record

Note:

If the partnership and partners바카라 사이트™ returns have been received together and have been kept together, make sure only one revision notice is issued to each partner covering both repairs made to their personal return (if any), and the consequential amendments flowing from the repairs to the partnership return

If a partner바카라 사이트™s return has not been received when the partnership return is repaired retain the notification in the annual run of returns until the return is eventually received, when it can be checked and any repairs made. Record the details in SA Notes for the partner

If the partner바카라 사이트™s return has already been captured, function AMEND RETURN should be used to make the revisions arising from the repair of the partnership return