HMRC Form SA800

Practical overview

SA800 is the partnership-level Self Assessment return; partner-level reporting goes on each partner's SA100. Common issues include allocation of profits and losses between partners, the partnership-statement attachment, and the trap that partners must file their own SA100 in addition to the partnership return.

Practical steps

• Prepare partnership accounts for the accounting period ending in the tax year.
• Allocate profits and losses among partners.
• File SA800 by 31 October paper or 31 January online.
• Ensure each partner files their own SA100 with the partnership statement information.

Due-date notes

Penalty snapshot

Each partner gets a 100 GBP automatic penalty for late partnership returns plus subsequent partnership penalties.