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HMRC internal manual

Partnership Manual

Self Assessment for partnerships: the Partnership return: Standard Accounts Information (SAI) or full accounts and computations

Partnerships with a turnover of £15 million or more and CT partnerships (those with only company partners) are not required to complete full Standard Accounts Information (SAI) when submitting the SA tax return. Instead, they must submit full accounts and computations with the return and complete only boxes 3.29, 3.49, 3.65, 3.73 and 3.83 or 3.84, plus, where applicable, boxes 3.82, 3.97, 3.98 and 3.117. In addition the partnership must complete any supplementary pages required and a partnership statement. Please see SAM122220 for further details.

Please note that although Limited Liability Partnerships (LLPs) with turnover below £15m are not required to submit accounts to HMRC, they are required to submit accounts to Companies House (CH). Limited Partnerships do not need to file accounts with CH unless the Partnerships (Accounts) Regulations 2008 apply. In these circumstances, if the General Partner is a limited company, a copy of the partnership accounts must be appended to, and filed with, the limited company accounts.