SolvedSAM120035 | Returns: return issue: filing date: partnership - solely individuals
From HM Revenue & Customs · Self Assessment Manual
The filing date of a partnership return for a partnership consisting solely of individuals is calculated as follows
| Situation | Issue date recorded | Filing date 2007/08 and later | Filing date 2006/07 and earlier |
|---|---|---|---|
| Annual bulk issue | Actual date of issue | 31 October following the end of the tax year for a paper return, or 31 January following the end of the tax year for an online return | 31 January following the end of the tax year |
| Late issue of an original return and Re-issue of a return where original not served | Actual date of issue / re-issue | The later of 31 October following the end of the tax year for a paper return, or 31 January following the end of the tax year for an online return and 3 months from the date of issue/reissue | The later of 31 January following the end of the tax year, or where issue / re-issue takes place after 31 October, 3 months from the date of issue / re-issue |
| Duplicate return | Date of issue as originally recorded | Filing date as originally recorded | Filing date as originally recorded |