How to File a Partnership Tax Return: Form SA800 Explained
- Published: 9 December 2025
- 12 min read
- Running a Business
Ruth Dsouza
Author
Ruth Dsouza Prabhu is a content developer who specialises in crafting clear, compelling narratives from complex ideas. With expertise in marketing communications and lifestyle writing, she simplifies business concepts for a wide audience. Her writing blends strategy, storytelling, and thought leadership, always with a focus on clarity, credibility, and meaningful impact.
Mosan Ali
Reviewer
Mosan Ali is our Accounting Manager based in the UK and has a wealth of knowledge of UK GAAP, VAT, and PAYE. With 12 years of experience crunching numbers and ensuring compliance, he keeps our financial reporting ship-shape. Think of Mosan as our blog's accounting guru. He carefully reviews our UK-focused content, ensuring it's accurate, up-to-date, and packed with helpful tips for UK businesses. Get your taxes right from day one with our informative blog posts.
Filing a partnership tax return is a key legal responsibility for tax purposes for any partnership trading in the UK. Partnerships are not taxed as separate entities but must report their total income, expenses, and profits — and show how these are shared between individual partners. Submitting the return correctly and on time helps partnerships avoid penalties and keep their business finances compliant with tax rules. Understanding the process can make a complex obligation much simpler to calculate and manage.
Key Takeaways
- Form SA800 is the official HMRC document that partnerships use to declare revenue, expenses, and profit allocation for the tax year.
- Partnerships don’t pay tax directly; instead, each partner is taxed on their share of profits recorded in the partnership return.
- Missing the 31 October (paper) or 31 January (online) filing deadlines can result in automatic penalties for every partner, and those penalties may be subject to escalation if further delays occur.
What Is a Partnership Tax Return
A partnership tax return is the formal declaration of a partnership’s total taxable income and expenses for a given tax year, detailing how profits or losses are shared among the partners.
Any UK partnership that has income, carries on a trade, profession, or business, or receives certain types of income generally must file a partnership tax return every year. Even when the partnership makes a loss or has minimal activity, a return is often required if HMRC issues a notice to file. A separate partnership tax return is needed for each accounting period that ends in the tax year (to be aligned with April 5) for tax purposes.
Types of Partnerships Covered
In the UK, various types of partnerships are required to file a Partnership Tax Return. Understanding which partnerships fall under this obligation is crucial to ensure compliance with HMRC regulations. Below are the main categories of partnerships that must submit this return annually:
- General partnerships (two or more individuals running a business together) must file the SA800 form for partnership tax returns.
- Limited partnerships and LLPs (Limited Liability Partnerships) must also file SA800, and an LLP with mixed members remains within scope.
- Partnerships with mixed members (i.e. some individuals, some companies or non-residents) remain under SA800.
- Even if the partnership’s activity was minimal or resulted in a loss, a return is often still needed (particularly if HMRC has sent a notice).
Partnerships that wish to limit personal liability or formalise their structure may consider registering as a Limited Liability Partnership (LLP)— a hybrid model combining partnership flexibility with company-style protection.
Additional Considerations and Exceptions
When preparing your partnership tax return, there are some important factors and exceptions to keep in mind that can affect the filing requirements and documentation needed:
- If the turnover is very high (e.g. > £ 15 million), extra documentation may need to accompany the return.
- Some partnerships might be excluded if they don’t carry on a business with a view to profit (e.g. dormant partnerships) under special conditions.
- For limited partnerships whose accounting period doesn’t align with the tax year, calculate carefully to include all relevant income and allocate it across periods, noting any changes in period-end.
Key Principles Behind Partnership Taxation
Partnerships in the UK are tax transparent, meaning the business doesn’t pay income tax directly. Each person in the partnership is taxed individually on their share of profits, which must be recorded accurately in the Partnership Tax Return (Form SA800). Partners must also pay Class 2 and Class 4 national insurance contributions on their partnership earnings.
Principles | What It Means | Why It Matters |
|---|---|---|
| Profit and loss allocation | Profits and losses are divided between partners according to the partnership agreement and recorded in the Partnership Statement within Form SA800. Each partner records their share through Self Assessment or Corporation Tax if the partner is a company. | Ensures every partner pays tax on their correct share and avoids HMRC discrepancies. |
| Basis period | Until 2023–24, profits were taxed for the accounting period ending within the tax year. Under basis period reform, profits must now align directly with the tax year. | Simplifies future filings but may require transitional calculations for partnerships whose accounting year doesn’t end 5 April. |
| Nominated partner | One partner is appointed to complete and file the SA800, ensuring accuracy and responding to HMRC. | Centralises who is responsible but all partners remain jointly liable for late or incorrect filings. |
What Is Form SA800?
Form SA800 is the official document used by partnerships in the UK to report the partnership's income, expenses, and profit allocations to HMRC for tax purposes. It covers all financial activity for the tax year and includes supplementary pages for specific income types. Filing this form ensures each partner is assessed correctly under their individual tax obligations.
Section of SA800 | What It Covers | Notes / Requirements |
|---|---|---|
| Partnership Details | Business name, Unique Taxpayer Reference (UTR), accounting dates, and nominated partner information. | Must match HMRC records exactly; errors here can delay processing. |
| Trading and Professional Income | Total turnover, allowable expenses, adjustments such as capital allowances, and net profit or loss. | Required for all partnerships carrying on a trade or profession. |
| Interest and Investment Income | Bank interest received, tax deducted, and other returns. | Include only partnership-level income, not individual partner interest. |
| Supplementary Pages | Separate schedules such as SA801 (Property Income), SA802 (Foreign Income), SA803 (Chargeable Gains), and others. | Must be filed if the partnership has property, overseas income, or disposals. |
| Partnership Statement | Details how profits, losses, and income are allocated among partners. | Every partner’s share must be shown, even if profits are nil. |
| Adjustments and Reliefs | Capital allowances, overlap tax relief, loss carry-forwards, or provisional figures. | Helps align accounting profit with taxable profit. |
| Declaration | Signature of nominated partner confirming accuracy. | Confirms all partners have agreed to the return’s contents. |
You can download the official HMRC Form SA800 for 2025.
Step-by-Step Guide to Filling Form SA800
Filling in Form SA800 may look daunting at first, but it’s simply a structured summary of your partnership’s financial year. Follow these steps to ensure every section is accurate before signing and submission.
Step 1: Add your partnership details
Begin with the Partnership Details page. Enter the business name, Unique Taxpayer Reference (UTR), trading address, accounting period, and the nominated partner’s information.
If your partnership’s accounting year differs from the tax year, keep in mind the start and end dates clearly — HMRC uses these to align profits with the correct year.
Double-check that these match HMRC’s records to prevent delays or rejections.
Step 2: Enter trading and professional income
On the trading pages, record the partnership’s total turnover, allowable expenses, and adjustments to calculate the net profit or loss. Include all of the partnership's income earned during the accounting period, even if it has not yet been received. Deductions can include staff costs, rent, utilities, professional fees, and capital allowances.
If your annual turnover exceeds £ 90,000, VAT registration rules may also apply — this doesn’t go on the SA800 but must align with your articles.
The essential VAT guide for SMEs in the UK
We covered all you need to know about VAT: VAT rates, registration for VAT, and the best VAT schemes for your business in the UK.
Step 3: Include investment or property income
If the partnership earns interest, dividends, or rental income, record these on the relevant sections or supplementary pages, including examples such as:
- SA801 for UK property income
- SA802 for foreign income
- SA803 for chargeable gains (such as sale of partnership assets)
Step 4: Attach supplementary pages if needed
Supplementary pages expand the SA800 to include additional income or complex activities. Use them if your partnership:
- Owns UK property
- Earns overseas income
- Has sold assets
- Operates more than one business trade
Each supplementary page has its own codes and boxes — ensure numbers match your records exactly, and remember changes in codes year-to-year.
Step 5: Complete the partnership statement
The partnership statement summarises how the total profit or loss is divided among partners, confirming who is eligible for specific reliefs and capital allowances. Partners include either Form SA104S (short) or SA104F (full) with their SA100 to declare their share of profits or losses. List every partner — including individuals, companies, and non-residents — and enter each one’s share of profits, losses, or income, then obtain signing approval from all members. This statement forms the basis for partners’ individual Self Assessment returns (SA104).
Always reconcile the partnership statement with the profit-sharing ratios in your partnership agreement to avoid HMRC challenges.
Download the official HMRC Partnership Statement Form for 2025, including supplementary pages here.
Step 6: Review, declare, and submit
Before submission, review the entire form carefully:
- Check all arithmetic and totals.
- Ensure every supplementary page is attached.
- Verify that the nominated partner has completed the declaration.
You can file online by 31 January for online submissions following the end of the tax year (5 April) or by 31 October (for paper returns). Missing these deadlines can leave each partner subject to automatic penalties. If HMRC issues a notice to file after the standard period, the deadline is three months from the date of that notice.
Filing Methods
Partnerships can file the SA800 either:
- Online via HMRC’s Self Assessment portal, or
- Through approved software that supports partnership submissions (necessary if the partnership has more than one partner); for example, many providers include built-in checks to reduce errors.
Most LLPs and partnerships with complex structures must use recognised accounting software to file electronically. Keep a copy of your submission confirmation and all attachments — HMRC may request them during review.
Penalties for Late Filing
HMRC applies penalties automatically once a deadline is missed:
- £ 100 per partner– immediate fixed penalty after the deadline.
- Daily penalties of £ 10 per day– after 3 months (up to 90 days).
- Further penalties (£ 300 or 5 % of tax due)– after 6 and 12 months.
Fees also accrue on any unpaid tax that results from partners’ individual returns, increasing what's ultimately calculated as the total amount owed.
Filing partnership returns on time isn’t just about avoiding the £ 100 penalty — late submissions can delay partners’ individual tax assessments and trigger interest charges. Using approved software helps ensure accuracy and keeps your records audit-ready.
Accounting Manager
What to Expect Next After Submitting Partnership Tax Return
Submitting your partnership tax return isn’t quite the end of the process. HMRC still reviews your submission, and each partner has follow-up actions to complete. Here’s what happens next.
HMRC review and follow-up
After submission, HMRC checks your return for accuracy and completeness — verifying totals, partner information, and supplementary pages. They may request expert guidance if entries are unusual. If anything looks inconsistent, they may open an enquiry within 12 months of the filing date.
Each partner’s next step
Once HMRC accepts the partnership return, every partner must report their profit share or losses through their individual Self Assessment (SA104) form and speak with an adviser if computations changed mid-year. Company partners, however, must include their share within their Corporation Tax return.
When filing your Self Assessment, ensure your SA104 figures match the partnership’s SA800.
Amendments and record-keeping
If you find an error, the nominated partner can file an amendment within 12 months of the original deadline to reflect changes discovered during review. Keep all supporting documents — invoices, receipts, and statements — for at least five years, as HMRC may request them later. Always save a digital copy of your SA800 and partnership statement for future reference or amendments.
Common Mistakes to Avoid
Even experienced partnerships can make small errors that lead to HMRC queries or penalties. Here’s what to watch for — and how to keep your SA800 accurate and compliant.
Missing supplementary pages
Forgetting to include the right supplementary pages (SA801 – property income, SA802 – foreign income, SA803 – chargeable gains) is a common oversight. Always review all other income sources before filing your return to ensure every relevant page is attached.
Incorrect profit allocation
Errors often occur when partners’ shares of profit or loss don’t match the partnership agreement. Cross-check ratios carefully before completing the Partnership Statement to avoid disputes or corrections later.
Late filing and missed deadlines
Partnership returns have strict deadlines. Even a one-day delay can trigger a £ 100 penalty per partner, with daily fines added after three months. Set up reminders and file early to avoid unnecessary costs.
Poor record-keeping
Incomplete or disorganised records can make it difficult to justify figures during an HMRC review. Keep digital and physical copies of all invoices, receipts, and supporting calculations for at least five years after submission.
Most HMRC errors come down to missed pages or inconsistent profit splits. A quick review before submission can save hours of amendments later and prevent unnecessary penalties.
Account Executive
Best Practices for Smooth Filing
Following a few simple practices can make the filing process far smoother and more accurate, keeping business finances reconciled all year.
- Review the SA800 step-by-step before submitting.
- Use HMRC-approved filing software to reduce manual entry errors.
- Reconcile profit-sharing ratios regularly during the year.
- Start preparing well before the deadline to allow time for checks.
- Many partnerships choose to consult professional tax advisors for help due to the complexity of tax regulations.
Stay on top of your partnership accounts with expert bookkeeping for seamless financial management— it keeps your SA800 accurate and your Self Assessment stress-free.
How Osome Can Help
Filing a Partnership Tax Return doesn’t have to be stressful. With Osome, your accounts stay organised year-round, and our expert accountants handle everything from preparing accurate figures to submitting your return on time. Our services ensure compliance with HMRC rules, simplify partner allocations, and help you avoid penalties — so you can focus on growing your business while we take care of the numbers. All you have to do is get in touch.
Summary
Filing a Partnership Tax Return is an essential part of staying compliant with HMRC. While the process may seem complex, understanding how partnership profits are shared, what information to include, and when to file can make it much easier to manage. With accurate records, timely submission, and the right support, partnerships can meet their obligations smoothly and focus on what matters most — running their business.
Ruth Dsouza Prabhu is a content developer who specialises in crafting clear, compelling narratives from complex ideas. With expertise in marketing communications and lifestyle writing, she simplifies business concepts for a wide audience. Her writing blends strategy, storytelling, and thought leadership, always with a focus on clarity, credibility, and meaningful impact.
