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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: partnership returns: filing dates

SAM120033 provides guidance on calculating the filing dates for partnership returns in respect of mixed partnerships (individuals and companies).

SAM120034 provides guidance on calculating the filing dates for partnership returns in respect of partnerships made up solely of companies.

SAM120035 provides guidance on calculating the filing dates for partnership return in respect of partnerships made up solely of individuals.

Late issued returns

The minimum filing period for a tax return remains at three months from the date notice is given to the taxpayer. Thus any return issued after 31 July will be regarded as a late issued return.

The filing date for a late issued return is the later of

  • 31 January if filing online

Or

  • Three months from the date of issue of the return

Note: In practise, the computer system allows three months and seven days, to allow for printing, issue and postal delivery times.

For example

  • For a return issued on 10 August, the paper filing date would be 17 November (which is later than the normal 31 October paper filing date), and the online filing date would remain as 31 January (which is later than 3 months and 7 days)
  • For a return issued on 10 November, the filing date is 17 February, regardless of whether a paper or an online return is filed (the three months and seven days date is later than either of the normal dates)

Deferred filing dates

In the case of exceptional circumstances (for example because of major illness), the filing date for a return may be deferred. As the method of filing the return is not known until receipt of the return, the return cannot be deemed as late until the online filing date has passed.

In a case where the filing date for a paper return is deferred to a date after the normal online filing date (31 January), the online filing date must also be deferred accordingly.

For example

  • Where the filing date for a paper return is deferred to 17 February, the filing date for an online return must also be deferred to 17 February (as this is later than either of the normal dates)

Use function MAINTAIN RETURN SUMMARY to enter a deferred filing date for the relevant return year.

Relevant Period

The relevant period is the period in respect of which the partnership return is required. The relevant period will generally be the period or periods to which the partnership makes up accounts and will end on the accounting date(s) of the partnership ending in the tax year.

Mixed partnerships

Where a partnership includes one or more limited companies as a partner, the filing dates may change.

For paper returns, the filing deadline cannot be earlier than the end of the period of 9 months beginning at the end of the relevant period. For online returns, the filing deadline cannot be earlier than the end of the period of 12 months beginning at the end of the relevant period.

For returns issued more than 9 months after the end of the relevant period, the filing deadline must be after the end of the period of three months beginning with the date of issue of the return.