SA800 Partnership Tax Return Guide – Complete Guide for UK Partnerships

The SA800 partnership tax return is the official HM Revenue & Customs (HMRC) form used by business partnerships in the UK to report their income, expenses, and tax details. Unlike sole traders who file an SA100 or SA103, a partnership must submit the partnership tax return sa800 every year, in addition to the individual partners filing their own personal tax returns.

Official HMRC SA800 form and notes

What is the SA800 Partnership Tax Return?

The sa800 partnership tax return is used to:

• Report the total income, expenses, and profits of the partnership.
• Show how profits are allocated between partners.
• Declare income sources such as trading, property, dividends, or savings.
• Provide transparency for HMRC regarding each partner’s share.

⚠️ Important: The SA800 does not calculate the tax owed by the partnership itself, because partnerships are not taxed directly. Instead, each partner pays tax individually on their share of profits.

Download SA800 Partnership Tax Return PDF 2025

Who Needs to File the SA800 Form?

The sa800 partnership tax return must be filed if:

• You operate as a business partnership in the UK.
• Your partnership received income during the tax year.
• HMRC issued a notice to file.
• The partnership had trading activity, rental income, or investment gains.

HMRC partnership tax return guidance: https://www.gov.uk/self-assessment-tax-returns/partnerships

Step-by-Step: Completing the SA800 Partnership Tax Return

1. Download or access the form online from HMRC.
2. Enter the partnership details: name, address, Unique Taxpayer Reference (UTR).
3. Fill in trading income and expenses.
4. Add any other income (property, dividends, interest).
5. Deduct allowable expenses.
6. Allocate profits (or losses) between partners according to the partnership agreement.
7. Attach supplementary pages (SA801 for property income, SA802 for foreign income, etc.).
8. Review, sign, and submit.

You can file the SA800 via paper or using HMRC-approved software: https://www.gov.uk/self-assessment-tax-returns/sending-return

Filing Deadlines for the SA800

• Paper returns: 31 October following the end of the tax year.
• Online returns: 31 January following the end of the tax year.

Missing the deadline results in automatic penalties starting from £100, with additional charges for ongoing delays.

Common Mistakes with the SA800 Partnership Tax Return

❌ Forgetting to file both the SA800 and individual Self Assessment returns.
❌ Incorrectly allocating profits among partners.
❌ Failing to attach supplementary pages (SA801, SA802, etc.).
❌ Missing the filing deadline.
❌ Confusing partnership income with partners’ personal expenses.

Example Cases

Case 1: Small Consultancy Partnership
Two consultants formed a partnership and earned £80,000. They submitted the partnership tax return sa800, dividing profits equally. Each partner then declared £40,000 on their SA100. Audit Consulting Group ensured expenses were correctly claimed, saving £6,500 in tax.

Case 2: Property Investment Partnership
A family partnership earned £25,000 rental income. With the sa800 partnership tax return, they declared the income and divided it across three partners. ACG advised on mortgage interest relief, minimising tax liability.

Recommendations for Filing the SA800

✅ Keep accurate records of income and expenses throughout the year.
✅ Clearly outline profit-sharing ratios in the partnership agreement.
✅ File early to avoid last-minute issues.
✅ Use professional help for complex structures (international income, multiple partners).

FAQ – SA800 Partnership Tax Return

Q1: Does the partnership itself pay tax?
No – the partnership files the sa800 partnership tax return, but tax is paid individually by partners.

Q2: What happens if only one partner submits their return?
HMRC will still penalise the partnership for not filing the SA800. Both must be submitted.

Q3: Can I file the SA800 online?
Yes, using HMRC’s approved software.

Q4: What if the partnership made a loss?
You must still file the SA800 – losses can often be carried forward or set against other income.

Q5: Can Audit Consulting Group complete the SA800 for us?
Absolutely – we manage all aspects of the partnership return and ensure compliance.

Why Choose Audit Consulting Group?

At Audit Consulting Group, we specialise in helping UK partnerships navigate the sa800 partnership tax return process. We:

• Prepare and file SA800 returns accurately.
• Advise on tax-efficient profit allocation.
• Handle HMRC correspondence.
• Ensure deadlines are met to avoid penalties.
• Provide tailored support for partnerships of all sizes.

Contact Audit Consulting Group today – let us take the stress out of your partnership tax return.