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

Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

Read more Read more
Personal Tax

Maintenance payments

Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the

14 Jul 2020 12:12 | Produced by Tolley Read more Read more
Personal Tax

Interest and penalties on late paid tax under self assessment

Interest and penalties on late paid tax under self assessmentInterestIf the capital gains tax, the balancing payment or payments on account of tax and / or Class 4 national insurance contributions (NIC) are paid late, HMRC will charge interest on the amount overdue from the original due date. The

14 Jul 2020 12:00 | Produced by Tolley Read more Read more