The SA804 is the Partnership Savings, Investments and Other Income supplementary page to the SA800 Partnership Tax Return. It reports the partnership's UK bank and building society interest, National Savings interest, dividends and any other income that is not from the trade, property or abroad.
Who completes it
A partnership or LLP that received interest, dividends or other non-trading UK income in the return period, from a trading partnership with a deposit account to an investment partnership whose whole income is of this kind. Each partner’s share flows through the Partnership Statement to the SA104: taxed interest can go on the short SA104S, everything else needs the full SA104F.
What it asks for
- UK bank and building society interest, either untaxed or, where tax was deducted, the gross amount and the tax; HMRC expects the tax to be 20% of the gross.
- National Savings & Investments interest (box 7.4).
- Dividends from UK companies and unit trusts, and stock dividends and bonus issues (boxes 7.19 to 7.22).
- Other income: either without tax deducted, as a profit (7.26) or a loss (7.27), or with tax deducted (7.30 gross and 7.29 tax).
In Tax Optimiser
The Supplementary step of the SA800 wizard takes the interest, dividend and other income boxes. Interest is filed as untaxed unless tax deducted is also entered, in which case it is filed as taxed and checked at 20% of the gross. The page is filed only when it carries figures.
Read more: SA800 supplementary pages (SA801 to SA804).
