SA800 : I am in a partnership. What tax returns do I need to file?

SA800 : I am in a partnership. What tax returns do I need to file?

As a partnership there are at least three tax returns required:

1. SA800 Partnership tax return. On here you show details of the partnerships income and expenses, the names of the partners (including address, national insurance number & UTR) and their share of the profits or loss.

The partnership does not pay any tax. The partners pay any taxes due based on their share of any profits/loss along with other income they may have. If this tax return is submitted late to HMRC then ALL partners are fined a minimum £100 each.

Instructions on how to create an SA800 Partnership tax return can be found in the link below:
SA800 : How to add a Partnership Tax Return (SA800)

2. 2 x SA100 Personal tax returns. These are for the partners to declare their share of any partnership profits or losses on the Partnership page (SA104) plus any other income they may have in the tax year, even if tax has already been paid on this income for example from an employment. If this tax return is filed late to HMRC  a £100 late filing penalty will be charged by HMRC.

All three tax returns need to be filed with HMRC on or before the 31 January, any taxes owed must also be paid on or before 31 January.

The following things are worth mentioning for further clarification:
- The tax returns will have to be done on separate accounts under different email addresses. The Partnership tax return will need to be under 1 email address and the personal tax returns will have to be done under another account with a different email address.
- We offer a 'Friends & Family' plan which works out more cost-efficient so we recommend opting for this when doing the Personal Tax Return. Instructions in relation to this can be found at the following link: How do I upgrade from an 'Individual' paid plan to a 'Friends & Family' plan?

An example of this is as follows:
Account 1 - '' - This will be the login address for your Partnership tax return account. You'll be able to file your SA800 Partnership tax return on this account.
Account 2 - '' - This will be the login address for your Personal tax return account. If you choose the 'Friends & Family' plan, you can file multiple SA100 Personal tax returns under this single account. If you instead choose an 'Individual' plan, you'll only be able to file a single Personal tax return. Your partner(s) will have to create their own account and file their own return.

    • Related Articles

    • SA800 : Can I Complete An SA800 Partnership Return Using SimpleTax?

      You can now submit your SA800 Partnership Tax Return using GoSimpleTax Sign in at or click 'Not yet registered? Sign up here' if you need to create an account Select SA800 Partnership by ticking the box labelled 'Partnership ...
    • I file tax returns for multiple people do I need a seperate Gateway ID for each person?

      If you are a professional agent registered with HMRC and have an agents Gateway ID and password then you can use this to file all your clients tax returns. You can enter these details in settings when logged in as the 'master' user. If you are ...
    • SA800 : Partnership management details - Adding and amending partners on SA800

      In order to add/amend partners on the partnership tax return, first press the 'Partnership detail' button: Scroll down to the bottom of the partnership details page and then press 'Partnership management': This will bring you to the page where you ...
    • What tax years can I file online?

      Your Self Assessment Tax Returns (SA100 or SA800) have to be filed by... 31st October if you're filing a paper return 31st January if you're filing an online return using HMRC portal or third party software HMRC guidance in relation to this can be ...
    • SEISS payments on Partnership or LLP tax return

      Partnerships are a special case. If an SEISS grant claimed by one partner is distributed to all of the partners, it's included as trading profits on the partnership return and this will flow through to each individual partner's profit share. On the ...