SA800 PARTNERSHIP TAX RETURN
A partnership files its own tax return, the SA800, showing its income and how the profit is split between the partners. The nominated partner sends it to HMRC; each partner then puts their share on their own return.
Who needs to file it
Every business partnership, including limited liability partnerships (LLPs). HMRC writes to the partnership with its own Unique Taxpayer Reference, and the nominated partner is responsible for the return.
What goes on it
| Page | For |
|---|---|
| SA800 | The main return: trading and professional income, taxed interest |
| SA800 (PS) | Partnership statement: each partner's share of profit |
| SA801 | UK property |
| SA802 | Foreign income |
| SA803 | Disposal of chargeable assets |
| SA804 | Savings, investments and other income |
Deadlines
- Paper return: 31 October after the tax year
- Online return: 31 January after the tax year (31 January 2027 for 2025–26)
A late return brings a penalty for each partner, from £100. Deadlines on GOV.UK.
Each partner's own return
Partners report their share of the profit on the partnership pages (SA104) of their personal Self Assessment return, using the figures from the partnership statement. DTax Filer includes SA104 in personal returns.
How it works with DTax Filer
- Start a return and choose SA800 Partnership.
- Add the partners and the partnership's income.
- Check the partnership statement.
- Submit to HMRC with the partnership's UTR.
Questions
Who files the SA800 partnership return?
The nominated partner, on behalf of the partnership. Each partner then reports their own share of the profit on the partnership pages (SA104) of their personal tax return.
When is the SA800 due?
The same as personal returns: 31 October for paper, and 31 January after the end of the tax year online. For 2025–26 that is 31 January 2027.
What goes on the SA800?
The partnership's trading and professional income, and the partnership statement that splits profit between the partners. Supplementary pages cover UK property (SA801), foreign income (SA802), chargeable assets (SA803) and savings and other income (SA804).
Is there a penalty for filing it late?
Yes. A late partnership return is charged to each partner, starting at £100 per partner, with more if it stays late.
Does each partner still file their own return?
Yes. The SA800 is the partnership's return; every partner also files their own Self Assessment return, with their share on SA104.