The SA802 is the Partnership Foreign supplementary page to the SA800 Partnership Tax Return. It reports the partnership's income from outside the UK, country by country, with the foreign tax paid on it: overseas savings and dividends, income from land and property abroad, offshore fund disposals and income that cannot be brought to the UK.
Who completes it
A partnership or LLP with income arising outside the UK in the return period. The partnership reports the income and the foreign tax; each partner’s share flows through the Partnership Statement to the full SA104, and any Foreign Tax Credit Relief is then claimed by the partner on their own SA106.
What it asks for
- Foreign savings income and dividends (boxes 2.2 and 2.2A): one row per country with the amount before foreign tax and the foreign tax paid, summed into boxes 2.6, 2.6A and 2.8.
- Unremittable income: income that cannot be brought to the UK is reported but left out of the totals and the Partnership Statement.
- Land and property abroad: one page PF3 for each overseas letting, with its country, rents, expenses and adjustments, pooled into a taxable profit (box 2.7, statement box 17) or an allowable loss (box 2.10, statement box 21), with residential finance costs in box 2.10A.
- Chargeable premiums and offshore fund disposals (box 2.9, statement box 18), and the traditional accounting tick (2.8A) needed once rents and balancing charges pass £150,000.
In Tax Optimiser
The Supplementary step of the SA800 wizard takes foreign savings and dividends as one row per country, up to 20 of each, with an Unremittable tick, and overseas lettings as one entry per property, up to six. Each letting’s profit or loss is calculated and the remittable lettings are pooled into box 2.7 or 2.10. The page is filed only when it carries figures.
Read more: SA800 supplementary pages (SA801 to SA804).
