What is a partnership return or SA800?

Partnership return (SA800)

The SA800 is the partnership ‘statement’ that the nominated partner completes to declare:

• the income sources of the partnership
• how they are divided amongst the individual partners.

It should contain:

• the Unique Taxpayer Reference (UTR) of the partnership.
• following registration with HMRC for online filing, its own user ID and password.
• details of the individual partners (who are receiving the income), including their individual UTRs.

If you use the SimpleStep mode for the SA800, it will clearly guide you through entering all these details.

Note: You can't file a partnership return online if you don't have all of the individual UTRs. If you don't have a UTR for a partner (for example, they are overseas), then you must file by paper before 31 October 2023 for the tax year ending 5 April 2023.

Partners' individual return (SA100)

Each of the partners needs to report on their own individual tax return (SA100), their share of the profit/loss from the SA800 partnership ‘statement’. The SA100 is completed using the individual's UTR, then filed online with their own HMRC user ID and password. Within the SA100, the partnership section needs to be completed to ‘declare’ the share of income received from the partnership. For HMRC to identify the actual partnership, the partnership's UTR is entered into the partnership section on the SA100.

Related articles:

How do I import data from SA800 to SA104 Partnership pages (Personal User)?

How do I import data from SA800 to SA104 Partnership Pages (Practice User)

I can't import partnership profits to individual return