In this section:
If your business is run as a partnership, as a partner you'll have to complete a Self Assessment tax return. (SA100) and a partnership supplementary page (SA104S or SA104F). On it you'll show your income from the partnership, as well as other personal income, gains and expenses. If you send your tax return on paper, you'll need to fill in a partnership supplementary page (SA104S or SA104F).
The nominated partner must also complete a Partnership Tax Return (SA800). This will show each partner's share of the profits or losses. All partners are jointly liable for any penalties and interest if the Partnership Tax Return is late or inaccurate.
Before they complete the first return, the nominated partner needs to register the partnership for business taxes with HM Revenue & Customs (HMRC). Each partner needs to register for Self Assessment too.
You can send returns online or on paper. If you send them online, you'll
have three months longer to complete and send them. You'll need to buy
commercial software to send the Partnership Tax Return online.
On this page:
If you send a tax return online, you can tailor it and just complete the relevant sections. Your tax will be worked out for you automatically and you get an acknowledgement that HMRC has received your tax return. You have longer to send your tax return online than if you send a paper tax return. You have until 31 January after the end of the tax year instead of 31 October.
HMRC does not provide a free online service for the Partnership Tax Return. However you can buy commercial software that allows you to send this return online. Partners can send their own tax returns online using the free HMRC service or commercial software.
You need to sign up for HMRC Online Services before you can send a tax return online. You must do this whether you use commercial software or the HMRC Online service. When the partnership registers for business taxes it will be signed up for online services automatically. If you registered the partnership before April 2012, you can use the link below to sign up for HMRC Online Services.
You usually receive a letter in April or May each year telling you to complete your tax return. If you want to send your tax return on paper, you can download the forms.
Make sure that you put your ten-digit tax reference number, called your Unique Taxpayer Reference (UTR), and your name and address, on your tax return if you download it. You'll find your UTR on statements and letters from HMRC.
You use the main tax return form (SA100) to give basic details such as your name, address and straightforward investment income.
You'll need supplementary pages to tell HMRC about your partnership income. The pages you use depend on the income the partnership receives. You'll need:
You show your share of the partnership profits or losses on these partnership pages. You'll find your share of profit or losses on the individual statements in the Partnership Tax Return (SA800).
You may also need supplementary pages to tell HMRC about your other income, for example:
Each supplementary page has a helpsheet to help you fill in the more complicated sections.
Shortly after the end of a tax year the nominated partner should receive a Partnership Tax Return (SA800).
If they download the form instead, they should make sure that they put the partnership ten-digit tax reference number, called the Partnership Unique Taxpayer Reference, on the tax return.
The nominated partner should use the Partnership Tax Return to show each partner's share of the partnership profits or losses. Or they can show this on the Partnership Statement (SA800 PS)
The nominated partner may need to complete some supplementary pages too, depending on the other types of income the partnership has.
For the tax year (6 April to 5 April) the nominated partner will need records of:
For the tax year (6 April to 5 April) each partner will need records of:
If you don't have exact figures to complete the return, you can use:
If you use a provisional figure, you must tell HMRC when actual figures will be available. Use the 'Additional Information' section to say how you arrived at these figures and say why you can't use actual figures. If you make adjustments at a later date and you haven't paid enough tax, you may have to pay interest and penalties.
If you send in a paper tax return, it must reach HMRC by the later of midnight on 31 October after the end of the tax year the tax return covers or three months after the date of the letter telling you to complete a tax return.
You should send the tax return back in the envelope provided or send it to the Tax Office shown on the front page of the form. You won't get a receipt if you send a paper tax return.
If you've downloaded the form, it may not show a Tax Office address. You'll need to check Self Assessment statements - or letters from HMRC - to find the right address to send it to. Alternatively, you can follow the link below to find an address. Make sure that the form also shows the correct ten-digit taxpayer reference number before you send it.
If you miss the deadline for paper tax returns, you'll need to send your tax return online instead.
If you send a tax return late, you'll have to pay a penalty, so make sure you send it on time. All partners are jointly liable for any penalties and interest if the Partnership Return is late or inaccurate.
If you send a return online, it must reach HMRC by the later of midnight on 31 January or three months after the date of the letter telling you to complete a tax return. You'll get an acknowledgment that HMRC has received the return.
If you make a mistake on the tax return, HMRC may need to contact you before they can accept it. So if you're sending a paper tax return:
You can easily avoid making mistakes by sending the tax return online, but make sure you:
Do not send paid bills or receipts with your tax return.
If you need help with filling in a tax return, you can ring the Self Assessment Helpline.
You'll receive a tax calculation if you completed a paper tax return (SA100) and asked for one. For online tax returns, you see the tax calculation earlier, before you send your return.
If you are due a repayment of tax, you'll usually get this automatically. But it may be set off against other tax instead if there is an amount due soon.
If you have tax to pay, it will either be collected through your tax code or you will have to pay it by 31 January. Check your Self Assessment statement to find out more.