GOV.UK: use form SA800 to file a Partnership Tax Return. It covers trading and professional income and common bank interest for the return period, with extra pages when other income applies.
In short
An SA800 is the UK partnership tax return. The nominated partner sends it to HMRC for the partnership. It does not collect Income Tax from the firm — each partner reports their share on their own SA100 (usually with SA104), using the partnership statement from the SA800. Ordinary partnerships of individuals file paper by 31 October or online by 31 January after the tax year. Self Assessment Software includes the SA800 pack (trading pages, statement, SA801–SA804) alongside personal returns. Always confirm dates on GOV.UK.
What the SA800 is for
HMRC publishes the Partnership Tax Return (SA800) and notes on GOV.UK. In plain English:
GOV.UK: all partners also send their own Self Assessment tax returns as individuals. The SA800 feeds those personal returns; it does not replace them.
A partnership is not charged Income Tax as if it were a company. Each partner is taxed on their share of the profits shown on the partnership return.
SA800 is the firm’s return. SA104 is the partner’s share page on the individual’s SA100. You normally need both when someone is a partner.
Who files it — and why the statement comes first
Responsibility and sequence matter as much as the form code.
GOV.UK: the nominated partner registers the partnership for Self Assessment and is responsible for sending the partnership tax return. Other partners register separately.
GOV.UK tells the nominated partner to complete the partnership return as soon as possible so other partners can use the information on their personal returns.
The statement on the SA800 allocates profit (and related figures) to each partner. That allocation is what partners need for SA104 on their SA100 — so a late SA800 blocks accurate personal filing.
The partnership needs its own Unique Taxpayer Reference and Self Assessment registration before the nominated partner can file. Confirm the current registration steps on GOV.UK.
Deadlines and late filing
Figures follow HMRC’s published guidance for ordinary partnerships of individuals. Always re-check GOV.UK for your year — especially if a company is a partner.
HMRC’s SA800 guidance for partnerships of individuals follows the same pattern as personal Self Assessment: paper by 31 October following the tax year, online by 31 January. See our deadline guide for how that sits next to each partner’s SA100.
HMRC Compliance Handbook CH62940 and the SA850 notes: if the partnership return is late, each relevant partner is charged — not one partnership-only fine. Initial £100 each; daily penalties after three months; further £300 fixed amounts at six and twelve months.
Where a company is a partner, filing clocks can differ from the ordinary individual-partner pattern. Confirm that partnership’s dates on GOV.UK before you plan.
This guide explains the forms and HMRC’s published rules in plain English. It is not personal tax advice. Confirm current forms and dates on GOV.UK.
Sources: GOV.UK SA800 publication (including SA801–SA804 listings), “Register the partnership”, SA850 Partnership Tax Return Guide notes, and HMRC Compliance Handbook CH62940.
HMRC forms
SA800 pack — main return and supplementary pages
HMRC’s SA800 publication lists the main return and these related pages. You only complete the ones that apply.
In our product
How Self Assessment Software handles the SA800
Same partnership desk as the live product — prepare free, pay when you file that tax year.
- SA800 pack in one workspace Prepare the partnership return with trading pages, statement and SA801–SA804 when they apply — alongside each partner’s personal SA100.
- Copy share to SA104 Use the partnership statement to support each partner’s SA104 so personal returns match the firm’s figures.
- Calculation and filing desk Preview tax on personal returns, then submit when ready. Drafting stays free.
- Partnership path pricing Individuals on the Partnership plan pay £69 + VAT per tax year when they file. Practices use one filing credit per client tax year. See partnership pricing for the commercial detail.
Handbook
Related guides
The individual’s main return — partners still need this.
31 January online, SA800 penalties, and why the statement comes first.
£69 path for SA104 and the SA800 desk.
Full SA100–SA110 and SA800 pack inventory.
FAQs
SA800 — questions answered
What is an SA800 tax return?
The SA800 is HMRC’s Partnership Tax Return. It reports the partnership’s income and related information for the return period. It is separate from each partner’s personal SA100.
Who has to file the SA800?
The nominated (representative) partner is responsible for sending the partnership tax return to HMRC. Every partner still files their own individual Self Assessment return. See GOV.UK “Register the partnership”.
What are SA801, SA802, SA803 and SA804?
They are HMRC supplementary pages for the SA800 when they apply: SA801 UK property, SA802 foreign, SA803 disposal of chargeable assets, and SA804 savings, investments and other income. Trading pages (SA800 TP) and the partnership statement (SA800 PS) sit with the core return.
Is the SA800 the same as SA104?
No. SA800 is the partnership’s return. SA104 is the partner’s share page on the individual’s SA100. The partnership statement on the SA800 is what partners use to complete SA104.
When is the SA800 due?
For ordinary partnerships of individuals, HMRC’s guidance follows paper by 31 October following the tax year and online by 31 January. Partnerships with a company member can have different clocks — check GOV.UK.
What happens if the SA800 is late?
HMRC charges each relevant partner for a late partnership return — typically starting with £100 each, then daily penalties after three months, then further £300 fixed amounts at six and twelve months (CH62940 / SA850 notes). Confirm the current scale on GOV.UK.
Can Self Assessment Software file an SA800?
Yes. The product includes the partnership SA800 pack with trading pages, statement and SA801–SA804 when needed, plus each partner’s personal SA100 path. Prepare free — pay when you file that tax year.
Prepare free
Need the partnership return and partners’ SA100s in one desk?
Prepare the SA800 pack free, finish each partner’s share, and pay only when you file.