SA104 and SA800: how they fit together
The nominated partner files the partnership’s return, the SA800, including a partnership statement that splits the profit between partners. See what is an SA800.
Each partner then reports their own share on the SA104, which sits with their personal SA100. Your SA104 figures should match your line on the partnership statement.
SA104S or SA104F?
| Short · SA104S | Full · SA104F |
|---|---|
| Your share of trading profit or loss and a few other items | Needed for transition profit, partnership property, FIG, foreign or other income through the partnership |
| Most partners in a simple trading partnership | Partnerships with investment, property or overseas income |
How to complete the SA104 in Self Assessment Software
- Add the partnership pageIn Income and reliefs, tick partnership under How you earned.
- Choose short or fullIn the Partnership step choose the short (SA104S) or full (SA104F) pages, as the partnership notes say.
- Enter the partnership referenceIn Partnership reference number, enter the partnership’s 10-digit UTR from HMRC’s notice, and add the Description of partnership trade or profession.
- Joining or leaving datesIf you joined or left the partnership during the year, tick it and give the date.
- Your share of the figuresEnter your share of profit or loss and the other figures from your share letter. If the partnership was filed here too, they are copied in for you.
- SaveSave the page. Add another SA104 if you are a partner in more than one partnership.
When the partnership return is in the software too
If the nominated partner prepares the SA800 in Self Assessment Software, your share can be copied straight into your SA104. You see Copied from SA800 and the partnership’s name. You can still edit the figures.
Until the nominated partner finishes the partnership statement and sends you a share letter, the boxes stay at £0.00.
Partnership UTR errors
The partnership reference must be the partnership’s own 10-digit UTR. If it fails HMRC’s check, the filing desk shows Partnership reference on SA104 fails HMRC’s UTR check, and HMRC may reject the return with error 6254 or 6269. Copy the UTR again from the partnership’s HMRC notice. See HMRC rejected my return.
Still stuck?
- Boxes at £0.00? Ask the nominated partner for your share letter, or the partnership statement figures.
- UTR check failing? Make sure you used the partnership’s UTR, not your own.
- Partner in two partnerships? Add a separate SA104 for each.
Still not sorted? Contact us and tell us the page, the tax year and any message you see.
Questions answered
What is an SA104?
The SA104 is the partnership page of an individual’s Self Assessment return. Partners use it to report their share of the partnership’s profit or loss.
What is the difference between SA104S and SA104F?
SA104S is the short version for a share of trading profit. SA104F is the full version for transition profit, partnership property, or foreign and other income through the partnership.
Where do I get the figures for my SA104?
From the partnership statement in the SA800, usually sent to you as a share letter by the nominated partner.
Which UTR goes on the SA104?
The partnership’s 10-digit UTR goes in the partnership reference box. Your personal UTR goes on your SA100.
Do all partners need an SA104?
Yes. Every partner who files a Self Assessment return includes an SA104 for each partnership they belong to.
Official sources
These guides explain how HMRC's rules apply in Self Assessment Software. Check GOV.UK for your own circumstances.