What is SA800?
SA800 is a self assessment tax return form specifically for a partnership.
The SA800 tax return includes eight pages and is used to declare income and disposals from a partnership to HMRC.
In addition to the SA800 supplementary pages may be required to detail the different sources of partnership income.
The SA800 is created after SA400 has been processed by HMRC and is usually submitted by the partnerships chosen nominated partner.
What is included on SA800?
HMRC has created different sections to the SA800 to collect the information they need about the partnership business, trading and professional income.
SA800 is made of the following sections:
- Partnership business and investment income.
- Partnership trading and professional income.
- Partnership statement.
- Other information.
You will need your partnership UTR number when filing your SA800.
SA800 supplementary pages
It is normal for the SA800 tax return to be joined by an additional supplementary page(s). Which supplementary page is needed all depends on what type of income sources the partnership has.
The supplementary pages for a partnership include:
- SA800 for partnership trading and professional income
- SA801 for partnership UK property income
- SA802 for partnership foreign income
- SA803 for partnership disposal of chargeable assets
- SA804 for partnership savings and investments and other income
- SA800 PS partnership full statement
How do I file SA800?
The SA800 partnership tax return is usually submitted online either via third party accountancy software or HMRC online.
You have an option to download a copy of the SA800 from HMRC and then post the completed form instead of submitting it online.
SA800 partnership tax return deadline
There are different deadlines for submitting a partnership tax return depending on how the SA800 is sent to HMRC.
- 31 January for partnership tax returns submitted online
OR
- 31 October for a paper partnership tax return
Penalties are imposed by HMRC automatically if the deadline is missed. The penalties are currently set at:
- £10 per day for each day the SA800 is more than three months late.
- An additional £300 penalty if the tax return is more than six months late.
- An extra £300 penalty if the tax return is more than 12 months late.
