Guides › Partnership Tax Return SA800: Who Files What?

Partnership Tax Return SA800: Who Files What?

Short answer: A general partnership sends one partnership return (SA800), filed by the nominated partner, and every partner also sends their own individual return. The 2026 SA800 notice gives 31 October 2026 for paper and 31 January 2027 for online. If the partnership return is late, GOV.UK says each partner pays a penalty.

Two returns, not one

GOV.UK says partners share profits and each pays tax on their share. The nominated partner registers the partnership for Self Assessment and is responsible for the partnership return. Other partners register separately. All partners also send individual returns. The nominated partner should finish the partnership return early so others can use the figures.

Dates

The 2026 SA800 notice (year ended 5 April 2026) says the return must reach HMRC by 31 October 2026 on paper or 31 January 2027 online, with other filing dates in the Partnership Tax Return Guide if the notice was issued after 31 July 2026 or a company is a partner. It adds that each partner is liable to automatic penalties if the return is late, and some partners may want to file individually by 31 October 2026. 31 January 2027 is a Sunday; see key dates. Each partner's own balancing payment is also due 31 January.

Who is the nominated partner?

The form says a partner who was a member during the period is required by law to complete it, or partners may nominate one; if unable, they can ask HMRC to nominate one. The nominated partner signs the declaration.

Limits of this guide

GOV.UK says limited partnerships and limited liability partnerships have different rules; we did not read them. A partner can be a company, which changes dates. HMRC's Partnership Manual (PM148000) says the late-filing penalty is £100 for each partner, then £10 a day for up to 90 days once the return is three months late, and a further £300 for each partner at 6 and 12 months. Appeals are made by the nominated partner for all partners. Where the notice to file was issued after 31 July 2026, the date is at least three months from the notice; a company partner can mean a different date set by HMRC (see the Partnership Tax Return Guide, PTRG 33). The general penalty guide covers individuals.

Fictional example

Two friends run a design partnership. One is nominated, files the SA800 online in December and tells the other the profit share. Each then files an individual return by 31 January 2027 using their share. Had the SA800 been filed late, both partners would face a penalty.

FAQ

Does each partner need a UTR? Our UTR guide explains where to find one.

Is my LLC the same? Not necessarily; see the limits above.

What we could not verify

• The Partnership Manual pages (PM147000, PM148000) and the Partnership Tax Return Guide (SA850 notes) were checked by our researcher on 17 October 2026 and are cited from that check; the drafter read only the SA800 PDF text.
• LLP and limited partnership rules, and later dates for company partners (HMRC Partnership Manual not read).
• Check GOV.UK before acting; pages change.

Sources (official)

• GOV.UK, Set up a business partnership: Setting up: https://www.gov.uk/set-up-business-partnership (read 17 October 2026)
• GOV.UK, Set up a business partnership: Register the partnership: https://www.gov.uk/set-up-business-partnership/register-partnership-with-hmrc (read 17 October 2026)
• HMRC, SA800 Partnership Tax Return 2026 (PDF, first-page notice and form text): https://assets.publishing.service.gov.uk/media/69c525cacdfd19de13d0f6d0/SA800man-2026.pdf (PDF text read 17 October 2026)
• HMRC, Partnership Manual PM147000: https://www.gov.uk/hmrc-internal-manuals/partnership-manual/pm147000 (checked 17 October 2026 by our researcher)
• HMRC, Partnership Manual PM148000: https://www.gov.uk/hmrc-internal-manuals/partnership-manual/pm148000 (checked 17 October 2026 by our researcher)
• HMRC, Partnership Tax Return Guide (SA850 notes 2026): https://assets.publishing.service.gov.uk/media/69c525dd4a06660f0854427a/SA850-Notes-2026.pdf (checked 17 October 2026 by our researcher)

Deadlines calendar → Penalty estimator →

Not tax advice. See the disclosure.