May 2026 United Kingdom Partnership

Tax return forms and efiling for 2025/2026

New boxes have been added on page 2 to indicate whether the partnership commenced or ceased during the period. Although these appear in the trading section of the Partnership Return, we have confirmed with HMRC that they relate to the partnership as a whole. As these questions must be answered either Yes or No, they must be completed on every Partnership Return. To complete these boxes, tick
Partnership started after 5 April 2025
or
Partnership ceased after 5 April 2025 but before 6 April 2026
on the
Return information
sheet and enter the appropriate date in the data entry box below.
However, non-trading partnerships (for example, property or investment partnerships) do not typically complete the trading section unless they wish to use box 3.116, for which there is a specific HMRC workaround to enable e-filing.
Based on our testing, it appears that (to complete these questions and e-file without error) non-trading partnerships must now follow the box 3.116 workaround in all circumstances. We have raised this issue with HMRC and are awaiting a response. In the meantime, the workaround for non-trading partnerships using box 3.116 has been applied to all non-trading partnerships to enable e-filing.
The Furnished Holiday Letting page of the SA801 has been removed following the withdrawal of the regime. To support the transition to the new reporting requirements, the Furnished Holiday Lettings option has been removed from the property type dropdown on the
Property business
sheet. Select the appropriate property type from
Other
or
Foreign
, then review the classification of the income and expense types.
HMRC has also provided guidance relating to the transition:
Customers will need to:
Retain the losses at partnership level:
Include any former FHL UK brought-forward losses in Box 1.30, ‘Other expenses’, on the 2025/2026 SA801 Partnership Return.
Include any former FHL EEA brought-forward losses in Box 2.17, ‘Other expenses’, on the 2025/2026 SA802 Partnership Foreign Return.
Customers can note in the white space available on the form that the figure provided is for FHL losses brought forward from 2024/2025.
This workaround will only be needed for the first year of the transition.

Continuation pages for SA802 and SA803

Introduction for the 40% FYA

Changes to the Income statement

Following feedback from our customers we have made changes to the sign convention for disallowable expenditure on the
Income statement
. To align with the sign convention of the accounts figures disallowable amounts will now be entered as negative and non-taxable amounts entered as positive
To ensure items in the income statement are allocated to a tax return category an error has been added to report rows which have values but no associated category.
A further error has been added to identify classification of income to Investment categories and the associated data entry sheet has not been added to the calculation.
In order to correctly identify the component parts of the tax return category
Depreciation and loss/(profit) on sale
new options have been added to the
Analysed as
dropdown on the
Income statement
. If you select this option from the
Classification
column you will be prompted to select the appropriate entry in the
Analysed as
dropdown.

Goods taken for personal use

Partnership capital allowances

Insert a row for each partner asset.
Select the appropriate rate from the
Asset type
dropdown.
If you're claiming
First year allowances
on the asset enter the appropriate percentage in the dropdown if it is not already covered by the specific asset types.
Select the relevant partner from the
Partner
dropdown.
Enter the
Business use %
, this will be the proportion of the allowances claimed by the partnership.
Complete the columns for written down value brought forward, additions, or disposals as required.
The allowances available to the business will then be included on the
Capital allowances summary sheet
.

Partner expenses

Land remediation expenditure

Reallocating property income/costs to loan relationships or expenses of management

Improvements to foreign branches

We have added a validation on the Income statement sheet and the Expenses analysis that checks the branch Income statement analysis equals the total for the partnership as a whole.
To support computations where the income statement and other analyses are not fully analysed between the branches a selector has been added to the Permanent information sheet, if you do not want to validate all branches unmark
Validate branch values to total?
We have added direct links from the foreign branch section of the Income statement and the Expense analysis. When information is entered into the branch analysis it is automatically collated in an Adjustment of profit sheet for the branch in the same manner as trading income and expenditure.
Single asset pools and capitalised revenue expenditure now have branch selectors to allocate assets to branches to calculate the relevant profits for the branch trade. If you don't wish to validate the assets to the partnership totals the validation can be switched off as described above.

Enhanced computation reconciliation

Expansion to import for partner allocations

Harmonising import names for investment income

Efiling updates where trading profits equal zero

Efiling review package

Other changes

We have compressed the PDF forms used by the calculation to assist with file size limits at the Government Gateway.
We have split the loan relationship line on the Computation reconciliation to show debits and credits separately.
We have added an error message to the calculation to ensure the Efiled base is completed if the return is being prepared under more than one basis.
We have improved the footer on the return to include information relevant to the source when it is being used to return information in the multiple source returns.
We have added a sort order to the capital disposals to maintain a consistent order when they are entered and ultimately disclosed on the form.
We have added override columns to the
Disposal of chargeable assets summary
and the
Investment summary
to enable you to override amounts that may be calculated differently from the main data entry sheet due to rules specific to that basis.
We have added a
None
option to the
Analysed as
column of the
Income statement
We have updated the dates calculated in boxes 3.4 and 3.5 if the partnership is a non-trading partnership. Historically, this was incorrect if the partnership was using box 3.116; however, due to the changes to the form in 2025/2026, this is expected to be used for all non-trading partnerships.
We have enabled the filing of amended returns for 2025/2026. At this point HMRC are returning an error that the submission is out of the time limits for amended returns which we are investigating.
We have added validations to address fields for the partnership and individual partners to ensure they do not exceed HMRC online filing validations.
We have updated the
Foreign income summary
to exclude foreign interest or dividends which have been marked as not relevant for that basis
Where the computation is being prepared under more than one basis it is not always necessary to submit the full SA800 for each basis. We have reduced the number of additional pages which are being generated. Currently page 1 of the SA800 will display a message that it will not print in the final version however this will not function until the next platform release which is due shortly. After this release page 1 will continue to show in the software but not in the final printed PDF.

Appendix 1 - Changes to import/automation