If you run a business partnership in the UK, one of your key responsibilities each year is submitting a Partnership Tax Return. It’s not the most exciting part of running a business, but it’s essential to stay on the right side of HMRC.
In this post, we’ll walk through what a partnership tax return actually is, who needs to file it, and how you can do it online without the stress.
What is a Partnership Tax Return?
A partnership tax return is an annual report you send to HMRC to show your partnership’s income, expenses, and overall profit or loss for the year. The form used is called SA800.
Unlike a limited company, a partnership doesn’t pay Corporation Tax. Instead, the business works out how much profit it made in total, then splits that profit between the partners. Each partner then pays Income Tax and National Insurance on their individual share through their own Self Assessment return.
So essentially, there are two tax returns involved:
- The partnership return (SA800) – filed once for the business.
- Each partner’s personal return (SA100) – showing their share of the profits.
Who Needs to File a Partnership Tax Return?
You’ll need to file a partnership return if your business operates as:
- A general partnership (an ordinary partnership)
- A limited partnership (LP)
- A limited liability partnership (LLP)
Even if your business hasn’t traded or made a profit during the year, HMRC still expects a return unless they’ve specifically told you otherwise.
When is the Deadline?
The UK tax year runs from 6 April to 5 April the following year.
- If you’re filing online, the deadline is 31 January after the end of the tax year.
- If you’re filing a paper return, it’s earlier 31 October.
For example, for the 2024/25 tax year (ending 5 April 2025), the online filing deadline will be 31 January 2026.
Missing the deadline means automatic penalties from HMRC, even if you had no tax to pay.
How to File a Partnership Tax Return Online
Filing your return online is now the most common and convenient option.
Here’s how the process typically goes:
- Register your partnership with HMRC for Self Assessment if you haven’t already.
You’ll get a Unique Taxpayer Reference (UTR) for the partnership. - Gather your financial records – income, expenses, invoices, and bank statements.
- Sign in to the HMRC online service using your Government Gateway ID for the partnership.
- Complete the SA800 form by entering your figures for income, allowable expenses, and profit allocation between partners.
- Submit the return online, and you’ll receive confirmation once it’s filed successfully.
After that, each partner can complete their personal Self Assessment using the figures from the partnership return.
What Happens If You Miss the Deadline?
If you file late, HMRC will automatically charge a £100 penalty.
If you’re more than 3 months late, the fines increase — and interest may apply to any unpaid tax. It’s one of those things that’s far cheaper and less stressful to do on time.
Why It’s Better to File Online
Filing your partnership return online gives you extra time (compared to paper), helps avoid calculation errors, and gives you instant confirmation of submission. You can also save your progress and come back to it later — which is a lifesaver if you’re gathering data from multiple partners.
Frequently Asked Questions (FAQs)
What is a partnership tax return in the UK?
A partnership tax return (Form SA800) is the annual return submitted to HMRC showing the partnership’s total income, expenses, and profit or loss for the tax year. The partnership itself doesn’t pay tax instead, each partner reports their share of the profits on their personal Self Assessment tax return and pays Income Tax and National Insurance individually.
How to file a partnership income tax return?
To file a partnership tax return, the nominated partner must complete and submit Form SA800 to HMRC. You can do this online through your Government Gateway account or using compatible accounting software. You’ll need details of income, expenses, and how profits are shared between partners. The deadline for online submission is 31 January following the end of the tax year. Each partner must also file their own Self Assessment (SA100) to declare their share of the profits.
What are the 4 types of partnership?
- General Partnership – All partners share responsibility for the business and its debts.
- Limited Partnership (LP) – Includes both general partners (with full liability) and limited partners (whose liability is restricted to their investment).
- Limited Liability Partnership (LLP) – A separate legal entity where partners have limited personal liability.
- Scottish Partnership – Similar to a general partnership but legally recognised as a separate entity in Scotland.
What is a partnership in the HMRC?
In HMRC terms, a partnership is a business where two or more people work together to make a profit. Each partner contributes something such as money, labour, or skills and shares in the profits and losses. The partnership must file an annual tax return (SA800) to report its income, and each partner reports their share on their personal tax return.
Final Thoughts
Filing your partnership tax return online doesn’t have to be complicated. With proper records and the right tools, you can stay compliant and save time.
If you’d prefer to focus on growing your business while someone else handles the paperwork, Pro Taxman can help. From setting up your accounting system to filing your SA800 return accurately and on time, we make tax season simple and stress-free.