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Ftax for Businesses

Tax filing for Partnerships

Tax filing for partnerships with FTAX for businesses

Submit partnership tax and VAT returns to HMRC with ease. Optionally, use a cashbook to populate incomes and expenses. 

All required forms are included in Ftax for Businesses.


Ready to file?

Ftax Business Partnership SA800

Ftax Business Partnership SA800 (2024/25)

1 Credits
£22.00

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Filing an SA800

SA800 is the annual Partnership Tax Return submitted to HMRC by the nominated partner. It reports the partnership’s income, expenses and how profits or losses are split between partners. The partnership itself doesn’t pay tax, each partner declares their share on their own Self Assessment (SA100 with SA104) and pays any tax due.

Who needs SA800 and when

  • Partnership return (SA800): filed once per partnership each tax year. Shows the partnership’s income/expenses and how profits/losses are split. The partnership itself does not pay tax.
  • Partners’ returns (SA100 + SA104): each partner files their own Self Assessment, including the SA104 (Partnership) pages, and pays tax on their share.
  • Deadlines (online): generally 31 January following the end of the tax year; paper is 31 October. Special rules can apply if HMRC issues a late notice or if there’s a company as a partner. 

Who must file the SA800?

  • Any business operating as a partnership (including most trading LLPs taxed as partnerships).
  • One nominated partner completes/submits SA800, but all partners are jointly responsible for accuracy and timeliness.

Cashbook

What the SA800 includes

You’ll enter the partnership’s trading figures, apply any adjustments, and allocate profit or loss across partners. Where the partnership has other income (e.g., property or investment), add the relevant supplementary pages. You’ll also confirm each partner’s details (name, address, NI number, UTR).

Have ready:

  • Final accounts/bookkeeping and the profit-sharing method
  • Partner IDs (NI, UTR, addresses)
  • Figures for any non-trading income needing supplementary pages
  • Clear records if a partner joined/left mid-year

Who pays the tax?

The SA800 is an information return. Any tax due is paid by the partners individually through their SA100, including payments on account where applicable.

Deadlines & penalties

  • Paper filing: 31 October after the tax year
  • Online filing: 31 January after the tax year
  • Penalties: If the SA800 is late, each partner is fined (minimum £100). Partners’ own SA100s have separate penalties. Interest/surcharges can apply to unpaid tax.

Basis Period Reform: important for partnerships

From 2024/25, trading profits are assessed on the tax-year basis, not the old “accounting-period ending in the year” basis. 2023/24 was a transition year: “transition profits” (after overlap relief) are usually spread over 5 years (20% p.a.). Ensure your allocation and SA104 entries reflect this.

Ready to file?

Ftax Business Partnership SA800

Ftax Business Partnership SA800 (2024/25)

1 Credits
£22.00

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Disclaimer

Ftax does not provide accounting, tax, business or legal advice. This guide has been provided for information purposes only. You should consult with your own professional advisors or with HMRC for advice directly relating to your business before taking action in relation to any of the content provided. Ftax Support will only be able to assist you with matters directly concerning the Ftax products and service.