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

The filing date of a partnership return for a partnership consisting solely of individuals is calculated as follows

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