Self assessment tax returns ― partnerships and partners

Copyright © 2026 LexisNexis
Produced by a Tolley Owner-Managed Businesses expert
Owner-Managed Businesses
Guidance

Self assessment tax returns ― partnerships and partners

Copyright © 2026 LexisNexis
Produced by a Tolley Owner-Managed Businesses expert
Owner-Managed Businesses
Guidance
imgtext

Self assessment tax returns must be filed by the partnership (a partnership tax return, SA800) and by each individual partner (SA100 with the partnership supplementary pages, SA104S or SA104F).

Corporate partners include their share of the partnership income in their company tax return (see the Corporation tax self assessment (CTSA) returns guidance note).

Registering partnerships

Limited liability partnerships (LLP) and limited partnerships (LP) are automatically registered for self assessment by Companies House when they are formed. However, all other partnerships will need to register with HMRC directly. This should be done within six months of the end of the tax year of commencement.

This can be done online atRegister a partnership for Self Assessment (or by using postal forms if the online service cannot be used). The form that needs to be submitted is form SA400.

In addition, the partners will also need to register for self assessment (and, if appropriate, Class 2 National Insurance Contributions (NICs)). If the partner is an individual then form SA401 should be used and if they

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
TAKE A FREE TRIAL NOW
Powered by Tolley+™
  • 03 Sep 2026 08:43

Home/ Tolley Tax Guidance/ Owner-Managed Businesses / Administration

Popular Articles

Corporation Tax

Substantial shareholding exemption ― overview

Substantial shareholding exemption ― overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided

14 Jul 2020 13:44 | Produced by Tolley Read more Read more
Personal Tax

Timing of disposal for capital gains tax

Timing of disposal for capital gains taxDate of disposalThe date of the disposal determines the period in which the gain is subject to capital gains tax (CGT). When the rates of CGT change, the determination of the date of disposal can also affect the rate of CGT that applies to the gain.See the

14 Jul 2020 13:50 | Produced by Tolley Read more Read more
tag-icon Year-end tax planning
Corporation Tax

Computation of corporation tax

Computation of corporation taxCompanies pay corporation tax on the taxable total profits (TTP) generated in a chargeable accounting period (CAP).To ascertain whether the entity is within the charge to corporation tax, see the Charge to corporation tax guidance note.For more information on the type

14 Jul 2020 11:16 | Produced by Tolley Read more Read more