In this section:
If your business is run as a partnership you'll have to file an individual Self Assessment tax return. You'll also have to fill in the partnership supplementary pages - SA104.
The nominated partner must also file a Partnership Return - SA800 - showing each partner's share of the profits or losses. This might include supplementary pages too, depending on what types of income the partnership has.
The nominated partner is responsible for filing the partnership return but you'll be jointly liable with your other partners for any penalties, additional charges and interest if the return is late or inaccurate.
This guide explains the steps you'll need to take to complete and file the individual and partnership tax returns properly. It also explains the advantages of filing returns online.
On this page:
You can fill in and file partnership returns either on paper or online. The usual filing deadlines are:
As well as a later filing date, if you use online filing your tax will be worked out for you automatically. And you'll get immediate confirmation that HM Revenue & Customs (HMRC) has received your return.
HMRC does not provide a free online product for filing the Partnership Return. However there are low-cost, commercial products available. Follow the link below for a full list.
See a list of commercial tax return software.
Get information about filing Self Assessment returns online
See a demonstration of Self Assessment Online for partnerships
If you're a partner you'll have to file an individual tax return - the core return forms SA100 and SA101 - and the partnership supplementary pages, form SA104. You'll show your share of the partnership profits or losses on the partnership supplementary pages. You'll find your share on the individual statements in the Partnership Tax Return SA800.
There are two versions of the partnership supplementary pages:
If you've got other income or gains as well as your share of the partnership profits, you may have to fill in other supplementary pages to include with your core individual return. You'd have to do this if you had income from an employment or from property, for example.
There are lots of advantages if you complete and file your returns and any supplementary pages online. If you want to file paper returns you can download the forms and the helpsheets that go with them using the link below.
Apart from completing the partnership supplementary pages, you'll find that the Self Assessment process for individual partners is the same as it is for anyone who's self-employed.
Go to Self Assessment forms, guidance and supplementary pages
Find out about tax returns for the self-employed
Shortly after the end of a tax year the nominated partner should receive a Partnership Tax Return - SA800. It's easier to fill this in if you take an organised approach.
Check that you've got all the pages you need, including the supplementary pages. Page two of the core return lists the additional pages you might need.
Go to form SA800, guidance and supplementary pages
You'll have to get together all the information you'll need to fill in the partnership return. This will include details of:
Once you've got the pages and the information you need you can fill in the main partnership return and any supplementary pages. If you need any help you can use the guidance notes or you can call the Self Assessment Helpline.
Download the Partnership Tax Return guide (PDF 353KB)
Contact the Self Assessment Helpline
The next step is to calculate the tax due on the partnership's profits and any other income. If you file the return online this will be done for you automatically.
Current tax rates and allowances - read the current figures
The benefits of online filing - get more information
The partnerships profits or losses must be shared between you and your partners in the way you've all agreed. You should show these shares on the partnership statement - either on the short form in the main return or separately on the Partnership Statement - form SA800(PS). You should each know what your share of the profits is so that you can put it on the supplementary partnership pages of your own Tax Return - form SA104.
The nominated partner must sign and date the Partnership Tax Return and send it to the Tax Office shown on the front of the form or send it back online using commercial software.
If you don't have exact figures to complete the return, you can use:
You should use the 'Additional Information' section to say how you arrived at these figures and say why you can't use actual figures. If adjustments are made at a later date and you haven't paid enough tax there may be interest and penalties to pay.
To help HMRC process your tax return quickly, you should:
You can avoid many mistakes by filing online. To do this, you'll need to register to use HMRC Online services - even if you use commercial software.
File your tax return online - read about the benefits
Register for HMRC Online services
See a demonstration of Self Assessment Online for partnerships
On 6 April 2011 HMRC changed the way they deal with partnership penalties.
Find more information on the new rules on Tax return deadlines and penalties
