Checklist
Partnership tax return checklist, 2025–26.
What to ask the nominated partner for, from bank statements to profit shares, and what to ask each partner, with one request each and one due date.
Last updated · Facts checked
A partnership's tax return comes in two parts. The nominated partner files the Partnership Tax Return (SA800) for the business, and each partner reports their share of the profit on the partnership pages (SA104) of their own Self Assessment return. This partnership tax return checklist covers what to collect for both.
It's for the 2025–26 tax year, 6 April 2025 to 5 April 2026. HMRC's SA800 guide says the online Partnership Tax Return is due by 31 January 2027, the same day as each partner's own online return. If the partnership return is late, every partner gets a £100 penalty.
Before you send it
These are typical items to tailor to each partnership, not a list of what HMRC requires. Start from last year's return and accounts, then:
- Check the accounting date. Partners are taxed on their share of the profit for the tax year. If the accounts end on, say, 31 December 2025, each partner's share has to be worked out for 6 April 2025 to 5 April 2026, so you'll need figures past the year end too.
- Ask who joined or left. The Partnership Statement lists every partner in the year, with the dates anyone joined or left.
- Keep the "why we ask" lines. Partners find the right paper faster when they know what it's for.
Partnership tax return checklist: from the partnership
Send this list to the nominated partner, who looks after the partnership's records. It follows the SA800: the trading pages, the Partnership Statement and the supplementary pages for other income.
Bank and business records
| Document | Why we ask |
|---|---|
| Bank statements for every partnership account, for the whole accounting period | To check every payment in and out is in the accounts. |
| Sales invoices, or a sales report from your software | The return needs the partnership's turnover. |
| Purchase invoices and receipts | To claim every cost the partnership can. |
Partners and profit shares
| Document | Why we ask |
|---|---|
| The partnership agreement, or any changes to it this year | It sets how the profit is shared. |
| How the profit was shared this year, including any salaries or fixed shares | The Partnership Statement splits the profit between the partners. HMRC wants details when it isn't a simple percentage. |
| Partners who joined or left during the year, with dates (if any) | The statement shows each partner's dates, and their share covers only their time in the partnership. |
| A Unique Taxpayer Reference (UTR) for each new partner | The statement needs a UTR for every partner. |
| Money each partner put in or took out during the year | To show what each partner is owed in the balance sheet. |
Assets and loans
| Document | Why we ask |
|---|---|
| Invoices for equipment or vehicles bought or sold in the year | We claim capital allowances on what the partnership buys. |
| Loan and finance statements showing the year-end balance (if any) | To show what the partnership owes, and the interest it paid. |
Other income of the partnership
| Document | Why we ask |
|---|---|
| Rent and costs for any property the partnership lets | Property income goes on the partnership's UK property pages (SA801). |
| Interest statements for partnership savings accounts | Bank interest goes on the return and is shared between the partners. |
| Details of any property, shares or other assets the partnership sold | A sale may need the chargeable assets pages (SA803). |
| Letters from HMRC to the partnership during the year | So we don't miss anything HMRC has asked or changed. |
Ask the nominated partner first
Every partner's return depends on the Partnership Statement. Get the partnership's records in first, so you can send each partner their share in good time.
From each partner
Each partner needs everything the Self Assessment checklist asks for that applies to them: payslips, other income, pensions, gift aid and the rest. Send them that list, then add:
| Document | Why we ask |
|---|---|
| Business costs you paid yourself and weren't repaid for, such as mileage or phone | HMRC's guide says these are claimed in the partnership's return, not in your own. |
| Details of any vehicle or equipment you own and use in the partnership | Capital allowances on it are claimed through the partnership too. |
| Fees paid to you personally, outside the partnership's accounts (if any) | They go on your partnership pages as other business income. |
| The date you joined or left the partnership, if you did this year | Your partnership pages ask for it. |
| Your Unique Taxpayer Reference (UTR) | We need it for the Partnership Statement and your own return. |
A partner in more than one partnership fills in partnership pages for each one, so ask which others they're in.
One request or several
A partnership return has one set of business records and several people. Asking everything of everyone gets the same bank statement three times and no mileage log at all.
- One request to the nominated partner with the partnership list. They have the bank, sales and purchase records, and the agreement.
- One request to each partner with their own list. Personal costs and personal income are theirs to find, not the nominated partner's.
- One due date for all of them. The end of November leaves time to prepare the Partnership Statement, send each partner their share and file both by 31 January.
- Chase each person for their own items. Remind a partner about their mileage, not about the bank statements.
Copy the partnership checklist
PARTNERSHIP TAX RETURN 2025–26: FROM THE PARTNERSHIP
Tax year: 6 April 2025 to 5 April 2026
BANK AND BUSINESS RECORDS
- Bank statements for every partnership account, for the whole
accounting period
Why we ask: to check every payment is in the accounts.
- Sales invoices, or a sales report from your software
Why we ask: the return needs the partnership's turnover.
- Purchase invoices and receipts
Why we ask: to claim every cost the partnership can.
PARTNERS AND PROFIT SHARES
- The partnership agreement, or any changes to it this year
Why we ask: it sets how the profit is shared.
- How the profit was shared this year, including any salaries or
fixed shares
Why we ask: the return splits the profit between partners.
- Partners who joined or left during the year, with dates (if any)
Why we ask: each share covers only their time as a partner.
- A Unique Taxpayer Reference (UTR) for each new partner
Why we ask: the return lists every partner's UTR.
- Money each partner put in or took out during the year
Why we ask: to show what each partner is owed.
ASSETS AND LOANS
- Invoices for equipment or vehicles bought or sold in the year
Why we ask: to claim capital allowances.
- Loan and finance statements showing the year-end balance (if any)
Why we ask: to show what the partnership owes.
OTHER INCOME OF THE PARTNERSHIP
- Rent and costs for any property the partnership lets
Why we ask: property income has its own pages.
- Interest statements for partnership savings accounts
Why we ask: interest is shared between the partners.
- Details of any property, shares or other assets sold
Why we ask: a sale may need its own pages.
- Letters from HMRC to the partnership during the year
Why we ask: so we don't miss anything HMRC has asked.
Please send everything by [due date].
Copy the partner's checklist
YOUR 2025–26 TAX RETURN AS A PARTNER IN [partnership name]
Tax year: 6 April 2025 to 5 April 2026
FOR THE PARTNERSHIP'S RETURN
- Business costs you paid yourself and weren't repaid for, such as
mileage or phone
Why we ask: they're claimed in the partnership's return.
- Details of any vehicle or equipment you own and use in the
partnership
Why we ask: allowances on it are claimed through the partnership.
- Your Unique Taxpayer Reference (UTR)
Why we ask: the partnership return lists every partner.
- The date you joined or left the partnership (if this year)
Why we ask: your share covers only your time as a partner.
FOR YOUR OWN RETURN
- Fees paid to you personally, outside the partnership (if any)
- Any other partnership you're a partner in
- Everything else on our Self Assessment checklist that applies
to you: [add the sections you need]
Please send everything by [due date]. We'll send you your share
of the partnership's profit once the partnership return is ready.
How to do this in GarnerDocs
GarnerDocs sends the checklists, collects the files and chases what's missing. It doesn't prepare or file the return, or connect to HMRC.
- The partnership list, ready to edit. New workspaces include a Partnership Tax Return template with the items on the partnership list, in five categories. Send it to the nominated partner.
- A request for each partner. Send each partner your Self Assessment template, with the partner items above added for them. Give every request the same due date.
- Short answers where a file makes no sense. The profit shares and the partners who joined or left are typed answers, not uploads.
- Reminders that list only what's missing. Each person is chased for their own items, and reminders stop once everything is in.
- Review as files arrive. Approve each file, or ask for a replacement with a note the partner sees next to that item.
Send this checklist to your client and track the uploads with GarnerDocs.
See Create a template.
Sources
- Partnership Tax Return (SA800) and the Partnership Tax Return Guide (SA850) for 2025–26, HMRC: who files, filing dates and penalties, changes of partner, profit sharing, partners' personal expenses, LLPs and the supplementary pages. Checked on 28 October 2026.
- Partnership (short) pages (SA104S) and notes for 2025–26 and the full pages (SA104F), HMRC: joining and leaving dates, accounting periods that don't match the tax year, and income paid to a partner personally. Checked on 28 October 2026.
- Set up a business partnership, GOV.UK: the nominated partner's role. Checked on 28 October 2026.
- Register for Self Assessment as a partner and stop being self-employed, GOV.UK. Checked on 28 October 2026.
- Set up and run a limited liability partnership (LLP), Companies House: designated members and annual accounts. Checked on 28 October 2026.
This guide is general information, not legal or tax advice. What each partnership and partner needs depends on their circumstances, so tailor the lists rather than treating them as complete.
Questions
What if a partner joined or left during the year?
The partnership carries on and files one return, as long as at least one partner was there both before and after the change. The Partnership Statement shows the date each partner joined or left, and their share of the profit covers only their time in the partnership. A new partner registers for Self Assessment as a partner to get a UTR, and a partner who left tells HMRC they've stopped being self-employed.
Does this checklist work for an LLP?
Yes. A limited liability partnership that trades files the same SA800, and its members report their shares on the SA104, as partners do. The differences: designated members also send annual accounts to Companies House, an LLP can't use the cash basis, and salaried members are taxed as employees through PAYE.
What if some partners use a different accountant for their own return?
Collect the partnership's records as usual, and ask those partners only for what the partnership return needs: their UTR, any dates they joined or left, and business costs they paid themselves. Once the return is ready, send each partner their share from the Partnership Statement, so they or their accountant can complete their partnership pages.
What if one partner is late and holds up the return?
Chase that partner for their own items only, and work on the rest. If a figure still isn't final near the deadline, HMRC's guide lets you file with a provisional figure, explain why and give a date for the final one. Don't miss 31 January: a late partnership return means a £100 penalty for every partner, including the ones who sent everything on time.