Partnership return 2025-26
SA800 partnership tax return software for LLPs
Taxley prepares a limited liability partnership's 2025-26 partnership tax return (SA800): you enter the trading figures, split the profit between the members, and file the return to HMRC with your Government Gateway login. Each member then gets the figures for their own SA104 partnership pages. The online deadline is 31 January 2027.
Price: £29.95 a partnership, the members' statement included. No VAT added.
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2025-26 partnership return: the key facts
- Return: the Partnership Tax Return (SA800), with the partnership statement showing each member's share (GOV.UK: SA800).
- Online filing deadline: 31 January 2027 (paper returns: 31 October 2026).
- Who files it: the nominated partner. Each member also files their own return with the SA104 partnership pages (GOV.UK: running an LLP).
- HMRC's free online service: can't be used for a partnership return (GOV.UK), so it goes through software, an agent or paper.
- Who Taxley's SA800 is for: trading LLPs with two or more members who are all UK-resident individuals, one trade and one accounting period ending in the 2025-26 tax year.
- What it produces: the SA800 and the short partnership statement, plus each member's figures for their SA104.
Who is Taxley's SA800 for?
A trading limited liability partnership with at least two members who are all UK-resident individuals, carrying on one trade, using the accruals basis, with one accounting period ending in the 2025-26 tax year. A typical example is a two-member consultancy or professional LLP whose members share the profit by an agreed ratio.
An LLP is taxed as a partnership: the LLP reports its profit on the SA800 and each member pays Income Tax and National Insurance on their share through their own return (GOV.UK: partnership tax responsibilities). If you are still choosing a structure, our guide compares a limited company and an LLP.
What does Taxley's SA800 cover?
The trading pages of the SA800, the short partnership statement with one row per member, and untaxed UK interest on the savings page (SA804). Taxley works out the taxable profit, splits it between the members and checks the whole return against HMRC's own 2025-26 partnership rules before it is sent.
- Trading income: turnover, other receipts and expenses, by the short three-line route or the full income and expenses boxes, with disallowable expenses added back.
- Capital allowances: the allowances you are claiming, entered as amounts (Taxley doesn't keep pools).
- Profit split: by ratio (up to six decimal places) or by fixed amounts that add up exactly to the profit, with rounding handled so the shares always total the profit.
- Partnership statement: each member's share of the profit or loss and of any untaxed interest.
- Summary of balance sheet: the SA800's balance sheet boxes if you complete them, with the totals worked out for you and the boxes filled in from the LLP's balance sheet if its accounts for the same year end were prepared in Taxley.
- Members' SA104 figures: for each member, the boxes to copy onto their SA104 short pages: the partnership's UTR, their share of the profit or loss and any untaxed interest.
How does Taxley compare with a paper SA800 and an accountant?
HMRC's free online service can't be used for a partnership return, so an LLP's SA800 goes online through software like Taxley or an agent, or on paper by 31 October 2026. Every route ends with the same return at HMRC, and the partnership stays responsible for it (GOV.UK: when you can't use HMRC's online service).
| Taxley | Paper SA800 | An accountant or tax adviser | |
|---|---|---|---|
| Who prepares it | You, by entering the LLP's figures and members. | You, on HMRC's paper return and partnership statement. | The adviser, from the LLP's accounts. |
| Profit split | Worked out from the ratios or amounts you enter, with each member's SA104 figures shown. | You work out each member's share. | Prepared by the adviser. |
| Checks before sending | Against HMRC's own 2025-26 partnership rules. | Your own checks. | The adviser's own review. |
| How it reaches HMRC | Online, by the nominated partner through Taxley, by 31 January 2027. | By post, to arrive by 31 October 2026. | Online, by the adviser as the partnership's agent. |
| Cost | £29.95 per partnership, not per member, paid when you file. | No fee; postage and your time. | Set by the firm; ask for a fixed quote. |
How do you file an LLP's SA800 with Taxley?
In five steps: check the LLP is in scope, add the members, enter the trading figures, review the profit split and file the SA800 with HMRC. You see the whole return, the partnership statement and each member's figures before anything is sent.
1. Check the LLP is in scope
Start from your LLP and answer a few questions about the members and the trade. If the return needs something Taxley doesn't cover, it says so straight away and nothing is charged.
2. Add the members
Enter each member's name, UTR, National Insurance number (if you have it), any dates they joined or left during the period, and their profit share.
3. Enter the trading figures
Enter the period, turnover and expenses, using the short three-line route or the full income and expenses pages, and any capital allowances you are claiming.
4. Review the profit split
Taxley works out the taxable profit, splits it between the members and checks the return against HMRC's own 2025-26 partnership rules. You see each member's SA104 figures.
5. File the SA800 with HMRC
File the partnership return online with the Government Gateway login the partnership uses for Self Assessment. HMRC's reply shows on the return.
When is the 2025-26 SA800 due?
By 31 January 2027 for an online return and 31 October 2026 for a paper one, for a partnership whose members are all individuals. Each member's own return and tax are due by 31 January 2027. A notice to file issued late gives 3 months from its date (GOV.UK: Self Assessment deadlines).
If the partnership return is late, every member is charged a penalty, starting at £100 each, with more per member after 3, 6 and 12 months (GOV.UK: Self Assessment penalties; Finance Act 2009 Sch 55 para 25). The LLP's accounts have a separate Companies House deadline, 9 months after the end of its financial year.
What doesn't Taxley's SA800 cover?
Partnerships and income outside the trading LLP described above, such as ordinary partnerships, company members, property or foreign income and chargeable gains. Taxley asks about these first, so you know before you enter any figures, and nothing is charged. A return that needs one of them is filed another way. It doesn't cover:
- ordinary or Scottish partnerships (anything that isn't an LLP), an LLP with fewer than two members, a company as a member, a member who wasn't UK resident or a salaried member treated as an employee;
- more than one trade, a non-trading LLP, an LLP being wound up, the cash basis, more than one accounting period ending in the year or turnover over £15 million;
- UK property income, foreign income, chargeable gains, dividends, taxed or other savings income (only untaxed UK interest), or Construction Industry Scheme deductions;
- the full partnership statement, a mix of profit and loss shares, or amending a return already sent;
- filing the members' own returns: Taxley shows their SA104 figures, but each member files their own return, and Taxley's SA100 doesn't cover partnership income yet;
- reading members from Companies House, or the trading figures from the LLP's accounts: you enter them on the return (only the balance sheet summary can be filled in from LLP accounts prepared in Taxley).
Frequently asked questions
Does an LLP have to file a partnership tax return?
Yes, if HMRC sends it a notice to file. A trading LLP is treated as a partnership for Income Tax: the LLP files an SA800 showing its profit and each member's share, and each member reports their share on their own Self Assessment return. The LLP itself normally pays no Corporation Tax.
When is the 2025-26 partnership tax return due?
By 31 January 2027 if it is filed online, or 31 October 2026 on paper, for a partnership whose members are all individuals. If HMRC's notice was issued later, the deadline is 3 months from the date of the notice.
What is the penalty for filing an SA800 late?
Every member is charged a penalty if the partnership return is late: £100 each at first, with more for each member if it is still outstanding after 3, 6 and 12 months. The members' own returns carry penalties of their own.
Can an LLP file its SA800 free with HMRC online?
No. HMRC's free online Self Assessment service can't be used for a partnership return, so a partnership files its SA800 online with commercial software such as Taxley, through an agent, or on paper.
How is the profit split between the members?
However your members' agreement says. In Taxley you enter each member's share as a ratio or as a fixed amount; fixed amounts must add up exactly to the profit. Taxley shares any untaxed interest the same way and shows each member's figures.
Does Taxley file the members' own tax returns?
No. Taxley files the partnership return and shows each member the figures for their SA104 partnership pages, but each member files their own Self Assessment return. Taxley's personal SA100 doesn't cover partnership income yet.
Can I use Taxley for an ordinary partnership?
Not yet. Taxley's SA800 is for limited liability partnerships whose members are all UK-resident individuals. An ordinary or Scottish partnership, or one with a company as a member, needs another way to file.
How much does Taxley charge to file a partnership return?
£29.95 per partnership, with the members' partnership statement included and no VAT added. It is one fee per partnership, not per member. You can prepare and check the whole return first, and pay when you file.
Related pages
File your LLP's 2025-26 return before 31 January 2027
Enter the figures once, split the profit and give every member their SA104 figures.