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

Trusts and Inheritance Tax

Spouse exemption from inheritance tax

Spouse exemption from inheritance taxArguably, the most important inheritance tax exemption is the spouse exemption from inheritance tax.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’).

14 Jul 2020 13:56 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more
Corporation Tax

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more Read more
Personal Tax

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more Read more