The SA800 is the Partnership Tax Return: the annual return every UK partnership and LLP in business sends to HMRC, reporting the business's income, expenses and profit and how that profit was shared between the partners. The partnership pays no tax on it; each partner is taxed on their share through their own SA100.
Who completes it
The nominated partner of every partnership or limited liability partnership that carried on a trade, profession or business during the tax year, from a two-person business to a large professional firm. It is filed once for the partnership; each partner then reports their share on the SA104 pages of their own SA100. A partnership whose only income is from property or investments still files one.
What it asks for
- Partnership details (pages 1 and 2): the partnership’s UTR, its name and address, and the questions about which pages are attached.
- Trading and professional income (pages 3 to 5): the accounting period, turnover and expenses with disallowable amounts, capital allowances, and the adjustments that lead to the net business profit for tax (box 3.73). A business with turnover under £90,000 can enter three-line accounts in boxes 3.24 to 3.26 instead. A summary balance sheet (boxes 3.99 to 3.115) follows.
- The Partnership Statement (pages 6 and 7): each partner’s share of every kind of income, loss and tax, which they copy to their SA104. See Partnership Statement.
- Declaration (page 8), including whether figures are provisional and whether the return is amended.
Income other than from the trade goes on the supplementary pages: SA801 UK property, SA802 foreign, SA803 disposals of chargeable assets and SA804 savings and investments.
Deadlines and penalties
For 2025-26 a paper SA800 is due by 31 October 2026 and an online one by 31 January 2027. A late return carries a £100 penalty for each partner, not one for the partnership.
In Tax Optimiser
The Partnership return (SA800) menu appears for organisations whose structure is an LLP or a partnership. A six-step wizard walks through details, trading income, the balance sheet, partners, the supplementary pages and a review step. Every arithmetic box is calculated and read-only, the official form can be printed at any point and the return is filed to HMRC from the review step.
Read more: Partnership (SA800) returns in Tax Optimiser and getting started with SA800 returns.
