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HMRC internal manual

Self Assessment Manual

Returns: partnership returns: multiple SAI for one basis period: partnerships

What to capture

Where the partnership carries on more than one business and provides separate SAI in respect of each business, only the SAI in respect of the business with the largest turnover should be captured.

In addition if there is SAI for more than one period of account only that for the latest period should be captured.

A return should be referred to a Higher Officer or above to confirm the correct details where

  • More than one set of Trading and Professional Income pages has been completed


  • More than one return page 5 has been completed


  • The entries on the return pages 5 differ

The item should then be repaired as an obvious error in the return. Further information is available at subject ‘Repairing Obvious Errors: Partnerships’ (SAM122230).

Returns that are filed online

Where there is SAI for more than one period of account or the partnership carries out more than one trade, the electronic filer can continue to file the return online. If they do they should include the SAI for either the latest period of account or business with the largest turnover on the online return. A paper version of the additional SAI required will then be completed and sent to you under a covering letter explaining that the information forms part of the return already filed and explain why additional pages have had to be completed on paper.

The additional pages must not be treated in error as an amendment to the return. 

The information forms part of the return filed online and should be filed in the annual run of returns, and details recorded in SA Notes, so that it is available for manual risk and compare purposes.