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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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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

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 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