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It is not possible to use function LOG RETURN to record the date of receipt of a part year return for the current tax year during the current tax year. »Ê¹ÚÌåÓýappse returns are issued during the year in permanent cessation cases.

For example, taxpayer dies 31 August 2011, return issued for period 6 April 2011 - 31 August 2011 and received November 2011. Function LOG RETURN cannot be used to record the date of receipt of this part year 2011-2012 return until after 5 April 2012.

A part-year return is identified by the amendment of the dates on the front of the return to show the relevant period.

For more information see section ‘Permanent Cessation� (SAM90000 onwards).