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

Situation

Issue date recorded

Filing date 2008/09 and later

Filing date 2007/08

Filing date 2006/07 and earlier

Annual bulk issue

Actual date of issue

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

Paper returns

9 months from the end of the tax year (5 January 09)

Online returns

12 months from the end of the tax year (5 April 09)

Where the relevant period began before 6 April 07, 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

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.

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

The original filing date

And

3 months from the date of issue/reissue

(paper and online returns)

The later of

The original filing date

And

3 months from the date of issue / reissue

(paper and online returns)

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

Duplicate return

Date of issue as originally recorded

Filing date as originally recorded

Filing date as originally recorded

Filing date as originally recorded

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

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

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

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