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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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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