EM7526 - Partnerships: SA and partnerships: filing dates
For partnership tax returns required by notices given on or after 6 April 2008 and relating to 2007-08 and subsequent years, the filing dates are as follows:
Partnerships with individuals as partners
- For paper returns: 31 October following the end of the tax year unless the notice is given after 31 July following the end of the tax year and then it is 3 months from the date the notice is given
- For online returns: 31 January following the end of the tax year unless the notice is given after 31 October following the end of the tax year and then it is 3 months from the date the notice is given
Partnerships with companies as partners
- For paper returns: 9 months from the end of the period specified in the notice unless the notice is given after 9 months from the end of the period specified in the notice, then it is 3 months from the date the notice is given
- For online returns: 12 months from the end of the period specified in the notice unless it is given after 31 October following the end of the tax year and then it is 3 months from the date the notice is given
The presence of a corporate partner may affect the filing date of
the partnership tax return. PM147000 outlines how a notice to file should be issued if the return has
a non-standard filing date.
Partnerships that have both individuals and companies as partners
The filing date will be the later of the dates calculated for ‘partnerships with individuals as partners’ and ‘partnerships with companies as partners.
The presence of a corporate partner may affect the filing date of the partnership tax return. PM147000 outlines how a notice to file should be issued if the partnership return has a non-standard filing date.
Voluntary returns
A voluntary return is one which has been received when we have notgiven a notice to file a tax return. However, a notice to file is treated as being given to the partner who delivered the return on the date that the partnership return was received by HMRC. The filing dates are
- For paper returns: 31 October following the end of the tax year unless the return is received by HMRC after 31 July following the end of the tax year, in which case it is 3 months from the date the return is made and delivered to HMRC
- For online returns: 31 January following the end of the tax year unless the return is received by HMRC after 31 October following the end of the tax year, in which case it is 3 months from the date the return is made and delivered to HMRC.
As a voluntary return will always be received on the same date as the notice to file is treated as being given, it will never be late as it will always be made and delivered to HMRC before the filing date.
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