A Partnership Tax Return is an official form that partnerships must complete each year. The form is called SA800 and tells HMRC about your business income and expenses.
Every partnership in the UK must file this return annually. This includes general partnerships, limited partnerships, and Limited Liability Partnerships (LLPs).
Unlike limited companies, partnerships don’t pay corporation tax. Instead, partners pay personal tax on their share of profits through self-assessment.
Filing the SA800 correctly is essential for compliance, ensuring each partner is taxed fairly on their share of profits and helping your partnership avoid unnecessary penalties.
What is a partnership tax return (SA800)?
The SA800 form is the official partnership tax return form used in the UK. It records all partnership income, expenses, profits and losses for the tax year.
HMRC partnership tax return requirements apply to all UK partnerships. The form provides a complete picture of your partnership’s financial position.
Partnerships must file the SA800 even if they made a loss. This ensures HMRC has accurate records for tax for partnerships.
Along with the partnership tax return (SA800), each partner must also fill in their own personal tax return (SA100) to show their share of the partnership’s profits and pay any Income Tax and National Insurance due.
Types of partnerships filing SA800
Multiple types of partnerships exists in the UK, and while their liability structures may differ, however they are all required to file the SA800 form with HMRC. The main types are:
| Partnership Type | Description | Tax Treatment |
|---|---|---|
| General Partnership | Two or more people in business together | Partners pay income tax individually |
| Limited Partnership | Has general and limited partners | Same as general partnership |
| Limited Liability Partnership (LLP) | Partners have limited liability | Treated as partnership for tax |
Key deadlines for partnership tax returns
Partnerships tax returns (SA800) must be filed with HMRC within the deadlines to avoid penalties for late submission. Deadlines vary for paper and online filing. Below are the key dates and payment rules to note:
| Filing Method | Deadline | Late Filing Penalty |
|---|---|---|
| Paper SA800 | 31st October | £100 per partner |
| Online SA800 | 31st January | £100 per partner |
| Payment Due | 31st January | Interest charges apply |
Each partner has to pay their own Income Tax and National Insurance based on their share of profits (reported on SA100)
Missing the partnership tax return deadline results in automatic penalties. Each partner pays £100 for late filing, regardless of the reason.
Additional penalties:
- 3 months late → £10 daily fines (up to 90 days).
- 6 months late → £300 per partner or 5% of tax liability (whichever is greater).
- 12 months late → Further £300 or 5% per partner, may increase if HMRC believes income was deliberately concealed.
Partnerships with turnover over £15,000 must usually file full partnership pages in SA800, which can also affect timing if accounts aren’t ready.
Filing a partnership tax return online is recommended as it gives you more time. The online deadline is three months later than paper submissions.
Missed a deadline or feeling unsure about your filing? Learn more about how our partnership accounting services can simplify the process for you.
For a detailed guide on how to avoid HMRC penalties, check out our page on the latest HMRC penalty rules.
Who must file an SA800 in the UK?
All UK partnerships must complete a partnership Self-Assessment return (SA800). This includes:
- Business partnerships with two or more partners
- Professional partnerships (e.g., solicitors, accountants, consultants, doctors, surveyors)
- Investment partnerships (including buy-to-let property partnerships)
- Both Limited Partnerships (LPs) and Limited Liability Partnerships (LLPs) are treated just like any other partnership when it comes to tax.
- Even if a partnership is not trading, not making money, or even making a loss, HMRC still expects an SA800 tax return to be filed for their records.
Each partner has to fill in their own personal tax return form (SA100). Along with that, they must also include the Partnership pages (SA104), which show their share of the business’s profits or losses.
Self-assessment partnership rules apply even if the partnership made no profit. HMRC still requires the return for record-keeping.
Note: If a partner has other types of income, such as salary, dividends, or rent from property, they must include this on their SA100 form as well as their SA104S form.
Information required for partnership tax returns
Financial information needed
Your partnership tax return SA800 must include:
Income sources:
- Trading income from sales and services
- Investment income and interest received
- Rental income from property
- Any other partnership income
- Foreign income (if applicable)
- Dividends received by the partnership
Allowable expenses:
- Office rent and utilities
- Staff wages and pension contributions
- Professional fees and insurance
- Travel and subsistence costs
- Equipment and software purchases
- Bank charges and interest on business loans/finance
- Training and professional development costs (if wholly business-related)
Capital allowances & assets
Partnerships can claim capital allowances on business assets. This includes:
- Office equipment and machinery
- Company vehicles
- Computer hardware and software
- Furniture and fixtures
- Energy-efficient equipment (qualifies for specific allowances like AIA or super‑deduction where applicable)
Capital allowances reduce taxable profits. The amount you can claim depends on the type of asset, when it was purchased, and specific HMRC rules for each allowance scheme (e.g., Annual Investment Allowance (AIA) or Writing Down Allowance).
Ensure your records are in order with our expert bookkeeping services for small businesses. Check out our services for accurate and hassle-free filing.
If your partnership is involved in research and development, you may be eligible for R&D tax credits. Learn more about R&D tax relief for SMEs on our dedicated guide.
How to file a partnership tax return?
Step 1: Register with HMRC
Before filing, partnerships need:
- A Unique Taxpayer Reference (UTR) for the partnership (not the same as an individual’s UTR)
- HMRC online services/government gateway account access
- Partnership registration completed with HMRC
Please Note:
- New partnerships must register by 5th October following the end of their first tax year to avoid penalties.
- Each partner must also register for Self-Assessment individually (so HMRC can issue them their own SA100 + SA104 requirements).
Step 2: Gather required documents
Collect all financial records for the tax year:
- Bank statements and receipts
- Sales invoices and purchase records
- Employment records and payroll information
- Asset purchase and disposal records
- Loan/finance agreements and interest statements
- Partnership agreement (to confirm profit share ratios if HMRC requests)
- Any foreign income or overseas partnership earnings
Step 3: Complete the SA800 form
How to file a partnership tax return online:
- Log into your HMRC online account (using Government Gateway).
- Select “File a return” option
- Complete all required sections, including income, expenses, partner details, and capital allowances.
- Submit the return before the filing deadline
- Save/download the confirmation receipt
Note: Paper filing is still allowed, but HMRC encourages online filing for easier processing.
Step 4: After filing – What happens next?
- Confirmation: If you file online, you’ll get a reference number straight away. If you file on paper, HMRC will send you confirmation by post.
- HMRC checks: They compare the partnership tax return (SA800) with each partner’s personal tax return (SA100 and SA104).
- Tax worked out: The partnership itself doesn’t pay tax. Instead, each partner gets a tax calculation (SA302) after sending their SA100. This shows how much tax they owe or if they’re due a refund.
- Paying tax: Partners must pay their tax bill by 31 January. If HMRC has set up Payments on Account, extra instalments are due on 31 January and 31 July.
- Keep records: HMRC might ask for proof, like bank statements, invoices, or the partnership profit‑sharing agreement. These records must be kept until at least 5 years after the 31 January filing deadline.
Partnership accounting services and professional help
Many partnerships use accountants for partnerships to ensure accuracy and compliance with HMRC requirements. Seeking expert help is especially recommended if:
- Your partnership has complex transactions or multiple income streams
- You’re unsure about allowable expenses and capital allowances
- You have overseas income or foreign partners involved
- The partnership structure has changed recently (e.g., new partners, dissolution, or conversion to LLP)
- You need assistance with registering or filing SA800 for the first time
Partnership accountants can also help with:
- Tax planning and advice to optimize tax efficiency and avoid penalties
- Bookkeeping and record management to maintain accurate financial records as required by law
- Handling HMRC queries and investigations to reduce risk and resolve disputes efficiently
- Preparing personal Self Assessment returns (SA100 and SA104) for partners, ensuring their individual tax affairs align with partnership profits
- Advising on Profit Sharing Agreements to reflect partners’ shares accurately in filings
- Offering guidance on making payments on account and managing cash flow for tax liabilities
Looking for expert help to ensure accurate tax filing? Our partnership accountants are here to assist you. Get in touch with us for tailored advice.
Penalties & compliance
Late filing penalties
If you don’t file your SA800 Partnership Tax Return by the deadline for your chosen filing method (paper or online), each partner must pay a £100 penalty, unless you have a reasonable excuse for being late.
Additional penalties apply for continued delays as follows:
| Time Late | Additional Penalty |
|---|---|
| 3 months | £10 daily penalty, up to a maximum of £900 per partner |
| 6 months | £300 or 5% of the tax due, whichever is greater per partner |
| 12 months | £300 or 5% of the tax due, whichever is greater per partner; penalties may be higher if HMRC suspects deliberate withholding of information |
Late payment interest
If you don’t pay your tax by the 31st January deadline, HMRC will start charging interest from that date until everything is fully paid.
- The interest rate changes every few months, but it’s usually around 7–8% a year.
- Interest is added on top of whatever tax you still owe, so the longer you delay, the more you’ll have to pay.
- Penalties are charged separately to each partner, so if there are several partners, the total penalty amount can become much bigger.
- The 5% penalty is worked out on how much tax is still unpaid, not on how much was already paid on time.
- There are extra penalties for late payment, starting at 5% of the unpaid tax if it’s still owed after 30 days, then another 5% after 6 months, and another 5% after 12 months.
- HMRC will only accept reasonable excuses (like serious illness or a death in the family), and you’ll need to provide evidence if you want to avoid the penalties.
Partnership vs Individual tax returns
| Aspect | Partnership Return (SA800) | Individual Return (SA100) |
|---|---|---|
| Purpose | Reports the partnership’s income, expenses, profits, and losses for the tax year | Reports personal income from all sources, including share of partnership profits |
| Who Files | The partnership files one SA800 return | Each partner files their own SA100 individually |
| Deadline | Same deadline as Self Assessment: 31 October for paper, 31 January for online filing | Same deadlines as SA800 (to align filings) |
| Tax Payment | No tax is paid by the partnership itself | Each partner pays tax individually based on their share of profits reported on SA104 (partnership pages) attached to their SA100 |
Each partner receives a copy of the partnership statement. They use this to complete their personal tax return section SA104.
Note: The SA800 form is used to show the partnership’s overall income and expenses. Each partner then fills in their own SA100 personal tax return, which has an extra page (SA104) to report their share of the partnership’s profit or loss.
The filing deadlines are the same for everyone in the partnership. This means if one partner is late, it can cause problems or penalties for the whole group.
It’s important to know that the partnership itself doesn’t pay tax. Instead, each partner works out and pays their own share of the tax separately.
Capital gains & losses
Partnerships may have capital gains from selling assets. Common examples include:
- Selling business equipment
- Disposing of property investments
- Selling partnership interests
Capital gains are split between partners according to their profit-sharing agreement. Each partner reports their share on their personal return. Partners may be liable for Capital Gains Tax (CGT) individually on their share.
Record keeping requirements
Partnerships must keep comprehensive and accurate records for at least 5 years after the 31 January filing deadline for the tax year. Important records include:
- All income and expense receipts
- Bank statements and financial records
- Asset purchase and disposal documentation
- Employment and payroll records
Good record-keeping not only simplifies completing the SA800 return but is also critical if HMRC queries or audits your partnership tax filings.
Getting professional support
When to use partnership accounting services?
Consider professional help if:
- Your partnership has multiple income sources or complex transactions
- You’re claiming significant capital allowances or handling capital gains
- There are international aspects, such as foreign income or overseas partners
- Partners join or leave during the year, affecting profit shares
- You want to ensure compliance and optimize tax planning and reporting
Costs & packages
Partnership accounting services typically cost £500-£2,000 annually. The exact price depends on your partnership’s complexity and location.
Many firms offer fixed-price packages covering the SA800 filing as well as preparation of individual partners’ Self-Assessment returns (SA100 + SA104).
Common SA800 filing mistakes
Calculation errors
Double-check all financial calculations before submission. Common mistakes include:
- Incorrect profit allocations between partners
- Mathematical errors in expense totals
- Wrong capital allowance calculations
Missing information
Ensure you include all required details:
- Complete partner information and addresses, including National Insurance numbers and current addresses
- All income sources properly categorised, including overseas income where applicable
- Accurate classification of expenses to qualify as allowable deductions
Late submission & filing selays
Don’t leave filing until the last minute. Technical problems or missing information can cause delays.
File your SA800 at least one week before the deadline to allow time for corrections or resubmissions if needed.
Remember that late filings incur automatic penalties even if no tax is due.
Additional common mistakes to check
- Not filing individual partners’ SA100/SA104 returns in alignment with the SA800
- Mismatched profit shares between the SA800 partnership statement and partners’ SA104 forms
- Failing to register the partnership or new partners with HMRC promptly
- Overlooking foreign income or capital gains relevant to partners
Changes in partnership structure
New partners joining
When new partners join during the tax year:
- Update partnership agreement to reflect changes in profit-sharing and responsibilities.
- Notify HMRC of changes in partnership composition.
- Allocate profits and losses to the new partner from the date they join, not the full tax year.
- Ensure new partners register for self-assessment to file their individual returns.
Partners leaving
When partners leave:
- Calculate the final profit share and loss allocation up to the leaving date.
- Handle any capital account balances, ensuring proper settlement or transfer.
- Update HMRC records to reflect the change in partnership status.
- Assist the leaving partner with their final Self Assessment tax return related to the partnership share.
International partnerships
UK partnerships with overseas elements face additional complexity:
Overseas partners
Foreign partners may have different foreign tax obligations. Consider:
- Double taxation treaty between countries to avoid being taxed twice on the same income.
- Non-resident tax rates and specific filing requirements for non-UK resident partners.
- HMRC reporting requirements for foreign partners, including notifying HMRC of their status.
Overseas income
Partnership income from abroad may be subject to:
- Foreign tax credits to avoid double taxation where applicable
- Currency conversion requirements of foreign income and expenses
- Additional disclosure obligations under UK tax law and HMRC rules
Professional advice is essential for international partnerships.
FAQs
What is a Partnership Tax Return (SA800)?
A Partnership Tax Return (SA800) is an annual form that all UK partnerships must file with HMRC. It reports the partnership’s income, expenses, profits, and losses for the tax year.
The SA800 provides HMRC with a complete picture of the partnership’s financial position. However, the partnership itself doesn’t pay tax on the SA800.
Who must file an SA800 in the UK?
All UK partnerships must file an SA800, including:
- General partnerships
- Limited partnerships
- Limited Liability Partnerships (LLPs)
This applies whether the partnership made a profit or loss. Even dormant partnerships may need to file returns.
What details are needed for a Partnership Tax Return?
You’ll need comprehensive financial information including:
- Bank statements and financial records
- All income sources (trading, investment, rental)
- Business expenses and costs
- Asset purchases and capital allowances
- Partner details and profit-sharing arrangements
Do partners need to file personal tax returns too?
Yes, each partner must complete their own self assessment return. They use form SA104 to report their share of partnership profits.
The partnership provides each partner with a statement showing their profit share. This goes on their personal return alongside other income.
What are the penalties for missing the SA800 deadline?
Late filing results in automatic £100 penalties for each partner. Additional penalties apply if the return remains outstanding:
- After 12 months: further £300 or 5% of tax due
- After 3 months: £10 daily (maximum £900)
- After 6 months: £300 or 5% of tax due
Are LLPs taxed differently from general partnerships?
No, LLPs are taxed the same as general partnerships. The partnership files an SA800 and doesn’t pay corporation tax.
Individual LLP members pay income tax on their profit share. The main difference is the limited liability protection, not the tax treatment.
Can losses or capital allowances be claimed in an SA800?
Yes, partnerships can claim:
- Business losses to offset against future profits
- Capital allowances on qualifying assets
- Various business expense deductions
Losses and allowances reduce the partnership’s taxable profit. This reduces the tax burden on individual partners.
Do I need an accountant to file a Partnership Tax Return?
While not legally required, many partnerships use professional help. Consider an accountant if:
- You lack time for proper completion
- Your partnership has complex finances
- You’re unsure about tax rules
- You want to optimise your tax position
What’s the difference between SA800 and SA104 forms?
The SA800 is filed by the partnership and reports business finances. The SA104 is completed by individual partners on their personal returns.
The SA800 provides the information that partners need to complete their SA104 sections. Both forms are essential parts of partnership taxation.
What is an SA800?
An SA800 is the UK Self Assessment Partnership Tax Return: it reports a partnership’s total income, expenses, profits and losses for the tax year to HMRC, at the partnership level.
The partnership files one SA800, while each partner still files a personal tax return reporting their share (via SA104) and pays any tax due individually.
Parul is a dedicated writer and expert in the accounting industry, known for her insightful and well researched content. Her writing covers a wide range of topics, including tax regulations, financial reporting standards, and best practices for compliance. She is committed to producing content that not only informs but also empowers readers to make informed decisions.
