Submitting an SA100 return where there is a Foreign Partnership
We had another interesting little item crop up this week in our inbox. Someone had a client who is a partner in a Foreign Partnership so there is no UTR to enter in the Partnership reference box (box one on page one of the partnership short or full pages). Of course, if the box is left blank the submission fails.
In this case you are required to enter your client’s own UTR into this box as per the sample page below:
This is confirmed by the Revenue’s notes to box 1
Click here to download a PDF of this tax tip
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