SAM120033 | Returns: return issue: filing date: partnership - individuals and companies

The filing date of a partnership return for a partnership consisting of individuals and companies is calculated as follows

Filing date of a partnership consisting of individuals and companies
Examples of filing dates for partnership returns - mixed partnerships (individuals and companies)

Filing date of a partnership consisting of individuals and companies

Situation

Annual bulk issue

Issue date recorded

Actual date of issue

Filing date 2008-09 and later

Relevant periods ending on or between 6 April and 31 January

Paper returns - 31 October following the end of the tax year

Online returns - 31 January following the end of the tax year

Relevant periods ending on or between 1 February and 5 April

Paper returns - 9 months from the end of the relevant period

Online returns - 12 months from the end of the relevant period

In most cases the ‘relevant period’ will be the partnership’s accounting period ending on a date in the tax year.

See examples below.

Filing date 2007-08

Paper returns - 9 months from the end of the tax year (5 January 2009)

Online returns - 12 months from the end of the tax year (5 April 2009)

Where the relevant period began before 6 April 2007, the filing date must not be earlier than the first anniversary of the relevant period

The filing date for a paperreturn with a relevant period beginning before 6 April 07 will be the later of

• 5 January 2009, and

• 12 months from the end of the relevant period

See examples below.

Filing date 2006-07 and earlier

The later of

• 31 January following the end of the tax year, and

• 12 months after the relevant period, where that date falls in the period 1 February to 5 April

For example:

Partnership accounting date 31 March 1997, the filing date is 31 March 1998 instead of 31 January 1998.

Situation

Late issue of an original return, and

Re-issue of a return where original not served

Issue date recorded

Actual date of issue / re-issue

Filing date 2008-09 and later

The later of

• The original filing date, and

• 3 months from the date of issue/reissue

(Paper and Online returns)

Filing date 2007-08

The later of

• The original filing date, and

• 3 months from the date of issue / reissue

(Paper and Online returns)

Filing date 2006-07 and earlier

The later of

• 31 January, and where the end of relevant period falls in the period 1 February to 5 April

• 12 months after the end of that period, or

• Where issue/re-issue takes place late, 3 months from the date of issue / re-issue

Situation

Duplicate return

Issue date recorded

Date of issue as originally recorded

Filing date 2008-09 and later

Filing date as originally recorded

Filing date 2007-08

Filing date as originally recorded

Filing date 2006-07 and earlier

Filing date as originally recorded

Examples of filing dates for partnership returns - mixed partnerships (individuals and companies)

2007-08 Paper Returns

2007-08 Online Returns

2008-09 Paper Returns

2008-09 Online Returns