Hi All

The very helpful Tom on the Totara Helpdesk assisted me to resolve the issue.

The issue that caused my confusion was the use of the System Allocated ID Number (Unique number) and not the User Profile input ID Number.

To get the desired result the import file should look as follows

idnumber	timemodified	username	deleted	firstname	lastname	email	manageridnumber
111	0	angela01		Angela	Bolger	angela.bol@stratcafe.co.za	710312504.........

Where 111 is the Input ID Number for user Angela01 and 710312504....... is the Input ID Number for the Manager.  This will then seem to cross reference back to the internal system id number 466 (Angela01) and internal system id number 404 (Manager)

Thank you 

Markus