SAM120034 - Returns: issue return: filing date: partnership - solely companies
The filing date of a partnership return for a partnership consisting solely of companies is calculated as follows
Filing date of a partnership return for a partnership consisting solely of companies
Examples of filing dates for partnership returns - solely CT partnerships
Filing date of a partnership return for a partnership consisting solely of 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 paper return 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
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 date of issue/re-issue
(Paper and Online returns)
Filing date 2006-07 and earlier
The later of
- The original filing date, and
- 3 months from date of issue/reissue
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 - solely CT partnerships
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 April 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 |