|
For a partnership, the SA800 (Partnership Tax Return) is filed under the Partnership UTR using its own separate login credentials on HMRC’s online services. It does not "hang off" either of the partners' individual SA accounts so you are correct to say the partnership has its own sign in.
Separate Partnership Login for SA800:
The partnership requires its own Government Gateway account linked to the Partnership UTR. You or the client must register for online services specifically for partnerships if this has not already been done.
Individual Partners for SA100:
Each partner uses their individual UTRs to file their personal Self-Assessment returns (SA100), which should include their share of the partnership’s income and tax details as provided in the SA800 Partnership Statement.
Filing Process for both SA800 & SA100:
The SA800 Partnership Return is filed separately using the partnership's login.
After completing the SA800, a Partnership Statement is generated, which details each partner's share of income, tax adjustments, etc.
Each partner then includes their share of the partnership income in their SA100 personal return.
Action Steps for You:
Ensure the partnership has access to its own Government Gateway account. If not, register the partnership for HMRC Online Services using its UTR.
Prepare and submit the SA800 via the partnership’s account.
Share the Partnership Statement with both partners to assist them in completing their SA100 returns.
Hope that helps.
|
