SAM120035 - Returns: return issue: filing date: partnership - solely individuals

Situation

Issue date recorded

Filing date 2007/08 and later

Filing date 2006/07 and earlier 

Annual bulk issue

Actual date of issue

31 October following the end of the tax year for a paper return

Or

31 January following the end of the tax year for an online return

31 January following the end of the tax year

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

31 October following the end of the tax year for a paper return, or 31 January following the end of the tax year for an online return

And

3 months from the date of issue/reissue

The later of

31 January following the end of the tax year

Or, where issue / re-issue takes place after 31 October 

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