Form SA104 is the supplementary schedule to the UK Self Assessment return used by members of general partnerships, limited partnerships, and Limited Liability Partnerships (LLPs) to report their share of partnership profits or losses under ITTOIA 2005 and TMA 1970.
In the UK, partnerships are tax-transparent: the partnership itself does not pay Income Tax directly. Instead, profits flow through to each partner and are taxed on their personal return.
The Two-Tier Partnership Reporting Structure
Partnership compliance involves two interconnected filings with HM Revenue & Customs:
- Form SA800 (Partnership Tax Return): Completed by the firm's nominated partner. It accounts for the business's total turnover, allowable business expenses, capital allowances, and net taxable profits.
- Partnership Statement: A section inside Form SA800 that breaks down the partnership's income and allocates each partner's share according to the partnership agreement.
- Form SA104 (Individual Partner Return): Each partner receives their individual page from the Partnership Statement and transfers those specific figures into their personal SA104 schedule filed alongside Form SA100.
Choosing Between SA104S (Short) and SA104F (Full)
HMRC divides Form SA104 into two versions depending on complexity:
SA104S (Short)
Use the short version if all of the following apply:
- The partnership only had trading or professional income (no investment or property income).
- Your share of partnership turnover was under £85,000.
- You are not claiming transitional overlap relief or complex capital allowance balancing charges.
- You did not dispose of partnership chargeable assets.
SA104F (Full)
You must use the full version if any of the following apply:
- The partnership received savings interest, dividends, property income, or foreign income.
- Your share of partnership turnover was £85,000 or more.
- You are claiming business premises renovation allowances or agricultural relief.
- You have complex loss relief claims (offsetting partnership losses against general income under Section 64 ITA 2007).
Transferring Figures from SA800 to SA104
Every box on your individual Partnership Statement directly matches a corresponding box on your SA104:
- Partnership Reference: Enter the 10-digit Unique Taxpayer Reference (UTR) of the partnership (Box 1 on SA104S).
- Share of Trading Profit: Found in Box 11 or 12 of the Partnership Statement; flows to Box 8 on SA104S.
- National Insurance: Class 4 NICs apply to your share of trading profits above the Lower Profits Limit (£12,570), computed on page SP 2.