How do I switch to a summary breakdown of expenses on my SA800 partnership return?
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
- Go to Trades or professions for <Business name>
- Remove any entries until all boxes are blank (from Capital allowances for to Tax paid)
- Go to Trades or professions for <Business name> > Turnover below 85,000 for
- 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
|