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

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 2024-25 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.

2024-25	£85,000
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: 25 Mar, 2025
Revision: 21
Tax Return Production -> How do I switch to a summary breakdown of expenses on my SA800 partnership return?
https://kb.taxcalc.com/index.php?View=entry&EntryID=2256