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 |
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 Returns31 October following the end of the tax year Online Returns31 January following the end of the tax year Relevant periods ending on or between 1 February and 5 April Paper Returns9 months from the end of the relevant period Online returns12 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 returns9 months from the end of the tax year (5 January 09) Online returns12 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 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 |
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 |
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 date of issue/re-issue (paper and online returns) |
The later of The original filing date And 3 months from date of issue/reissue |
Duplicate return |
Date of issue as originally recorded |
Filing date as originally recorded |
Filing date as originally recorded |
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 |
