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

Relevant period Extended filing date 12 months Filing date
Year to 30 June 2007 5 January 2009 30 June 2008 5 January 2009
Year to 31 December 2007 5 January 2009 31 December 2008 5 January 2009
Year to 31 March 2008 5 January 2009 31 March 2009 31 March 2009

2007-08 Online Returns

Relevant period Extended filing date 12 months Filing date
Year to 30 June 2007 5 April 2009 30 June 2008 5 April 2009
Year to 31 December 2007 5 April 2009 31 December 2008 5 April 2009
Year to 31 March 2008 5 April 2009 31 March 2009 5 April 2009

2008-09 Paper Returns

Relevant period Filing date for individuals 9 months Filing date
Year to 30 June 2008 31 October 2009 30 March 2009 31 October 2009
Year to 31 December 2008 31 October 2009 30 September 2009 31 October 2009
Year to 31 March 2009 31 October 2009 31 December 2009 31 December 2009

2008-09 Online Returns

Relevant period Filing date for individuals 12 months Filing date
Year to 30 June 2008 31 January 2010 30 June 2009 31 January 2010
Year to 31 December 2008 31 January 2010 31 December 2009 31 January 2010
Year to 31 March 2009 31 January 2010 31 March 2010 31 March 2010