How do I switch to a summary breakdown of expenses on my SA800 partnership return?

Article ID: 2256
Last updated: 21 Mar, 2024

You can only switch to a summary breakdown of expenses in your SA800 partnership return if turnover is below the threshold for declaring income on the Full Form. The business threshold for 2023-24 is £85,000.

To switch to a summary breakdown you need to clear all entries made on the Full Form, including any 0s (zeros). You can do this in SimpleStep or HMRC Forms mode.

SimpleStep mode

  1. Go to Trades or professions for <Business name> 
  2. Remove any entries until all boxes are blank (from Capital allowances for to Tax paid)
  3. Go to Trades or professions for <Business name> > Turnover below 85,000 for
  4. Change the radio button from full breakdown to summary only

HMRC Forms mode

  • Go to SA800 Page 4
  • Remove any entries until all boxes are blank
  • Go to SA800 Page 3
  • Refer to the section, income and expenses for this accounting period, and fill in the boxes appropriately

The following table shows the turnover threshold for previous years.

2023-24 £85,000
2022-23 £85,000
2021-22 £85,000

2020-21

£85,000

2019-20

£85,000

2018-19

£85,000

2017-18

£85,000

2016–17

£83,000

2015–16

£82,000

2014–15

£81,000

2013–14

£79,000

2012–13

£77,000

2011–12

£73,000

2010–11

£70,000

2009–10

£68,000

2008–09

£67,000

2007-08

£64,000

2006-07

£61,000

2005-06

£60,000

Article ID: 2256
Last updated: 21 Mar, 2024
Revision: 20
Views: 640
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