Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
, see all updates

Returns: partnership returns: SAI: completion of partnership return

The taxpayer is obliged to make a return containing the information we have requested that will enable us to establish the tax charge. This means that giving only a single profit or loss figure for a trade is not sufficient; we need the supporting information that establishes that figure as accurate. If you receive a return where annual turnover is equivalent to, or more than, the VAT threshold, the partnership must complete the Standard Accounts Information (SAI) in order to satisfy the requirements of Section 8 TMA 1970.

The three line account annual turnover threshold was brought into line with the VAT threshold, helping to reduce the administrative burden on small businesses, from the 2009-2010 tax year. For 2011- 2012 it is £73,000, for 2012-2013 it is £77,000 for 2013-2014 it is £79,000,for 2014- 2015 it is £81,000 and for 2015-2016 is £82,000.

There may also be occasions when a return is received where the annual turnover is equivalent to, or more than, the VAT threshold and only the SAI boxes covering ‘turnover’, ‘other expenses’ and ‘net profit’ have been completed (boxes 3.29, 3.63 and 3.65). The return is unlikely to have been completed fully and correctly. Detailed accounts and computations may also be attached. A return filed in this form does not fully comply with the statutory notice.

When reviewing a return for missing details you should also check that the SAI details have been entered, if required.

See the subject ‘Examples Of Omission Of Particular Boxes’ (SAM122135) regarding effects of the omission of details on the SAI.


1. With the exception of partnerships which have a turnover of £15 million or more or CT partnerships, even where the accounts and computations have been sent with the return the SAI is not in the prescribed form. The return does not comply with the relevant notice and should be treated as unsatisfactory. See section ‘Unsatisfactory Partnership Returns’ (SAM122160)
2. The same criteria apply to returns filed online as to those submitted in paper form
3. The same principles which apply to completion of the SAI also apply to completion of income and expenses boxes on the Land and Property supplementary pages