Help Centre · Partnership Returns (Beta) · 1 min read

SA800 supplementary pages (SA801-SA804)

Land & Property, Foreign, Chargeable Assets and Savings on one screen - each page files only when it carries figures, and SA801's net position calculates itself.

Beta feature — Partnership (SA800) returns are currently in beta and are switched on for one accountant firm at a time. To gain access for your firm, email support@taxoptimiser.co.uk and the team will enable it and help you get started.

Partnerships with income beyond the trade report it on the SA800’s supplementary pages. The Supplementary step gathers all four on one screen; a page is only included in the submission when it actually carries figures, and the Review step lists which pages will go (“Supplementary pages with data”).

The Supplementary step: Land & Property (SA801), Foreign (SA802), Chargeable Assets (SA803) and Savings (SA804) groups

Land & Property (SA801)

Rental business income: rents and other income, any tax deducted from it, and allowable expenses. The net profit/(loss) is calculated (income minus expenses), and the adjusted profit for the return period carries any adjustments you compute.

Foreign (SA802)

Overseas income: the income arising, foreign tax paid on it, and the taxable amount.

Chargeable Assets (SA803)

The partnership reports only the disposal proceeds from chargeable assets sold in the period. That is deliberate — a partnership isn’t itself chargeable to capital gains tax, so each partner computes their own gain or loss on their share via their personal return.

Savings (SA804)

Investment income: untaxed UK bank and building society interest, gross (box 7.9A), tax deducted from savings income, and other savings income.

Like the main pages, anything the form derives is calculated read-only, and leaving a page untouched simply leaves it out of the filing — there is nothing to switch on or off.

Next: review, print and submit to HMRC.

The short version

SA800 supplementary pages (SA801-SA804) — in brief

The four SA800 supplementary pages are entered on one Supplementary step.

A page is included in the HMRC submission only when it carries figures; the Review step lists which will go.

SA801 (property) calculates its net profit or loss; SA803 takes disposal proceeds only, because each partner computes their own gain.

SA802 covers foreign income and tax paid; SA804 covers untaxed interest and other savings income.