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HMRC internal manual

Partnership Manual

Self Assessment for partnerships: filing date for partnership return

The filing date for the SA 800 tax return (the partnership tax return) is usually 31 October for paper returns and 31 January for online returns. The filing date may be later if the return was issued late; the notice to file will always allow at least three months for a return to be submitted.

The presence of a company as a partner may affect the filing date of the partnership return. In such cases, the return must be issued manually and show a non-standard filing date.

Full guidance on partnership return filing dates is held at SALF503.