# SA801: the partnership’s UK property pages for 2025-26

- **Canonical URL:** https://formspedia.com/uk/sa801/
- **Country & Language:** United Kingdom (`en-GB`)
- **Form:** SA801
- **Issuing Agency:** HM Revenue and Customs
- **Tax Area:** Business and corporate tax
- **Official Form PDF:** https://assets.publishing.service.gov.uk/media/69c171487e02b81c0d1c76a6/SA801-2026.pdf

Boxes 1.3 to 1.20 on SA801 are printed as no longer in use. For 2025-26 that leaves a short form: a name, a tax reference and a return period on page 1, then a single page of income, expenses and adjustments that starts at box 1.21. HMRC lists it as supplementary pages, "Partnership UK property", used to record UK property income on the SA800 Partnership Tax Return.

The form is marked HMRC 12/25, covers 6 April 2025 to 5 April 2026 and runs to two pages numbered PL 1 and PL 2. The notes that go with it have eight, PLN 1 to PLN 8. GOV.UK added both on 6 April 2026, and the forms for earlier tax years are still on the same page.

### Who fills it in

The pages are for a partnership that had income from UK property its partners own jointly, or an interest in or right over land in the UK. The notes frame the test as a rental business: if the partnership owns UK land or property and enters into any transaction that produces rents or other receipts from it, it is treated as running one. One property or fifty makes no difference, because all of them are a single business.

Some income goes elsewhere. Land or property overseas belongs on the "Partnership foreign" pages, which GOV.UK lists as SA802. A partnership that runs canals, inland navigations or docks, mines and quarries, or rights of markets and fairs, tolls, bridges and ferries fills in the "Partnership trading" pages for those receipts, and the notes say that list is not comprehensive. Way leaves depend on the situation: with rents from the same land they go in box 1.21, in a trading or professional partnership they join trading income at box 3.50, and otherwise they are "Other partnership income" at box 7.26.

### Dates for the return period: boxes 1.1 and 1.2

For most partnerships these are the accounting periods ending in the 2025 to 2026 tax year, and the dates must be the same as boxes 3.4 and 3.5 on page 2 of the Partnership Tax Return. An investment partnership that does not carry on a trade or profession uses 6/4/2025 and 5/4/2026 instead, unless it is a "CT Partnership".

Accounts ending on or between 31 March and 4 April can be treated as ending on 5 April. Accounts made up to any other date are apportioned across the sets of accounts that cover the tax year, or the actual figures are supplied. Where more than one accounting period falls in the year, there may be more than one set of SA801 pages, and the form says so above the date boxes.

### Cash basis or traditional accounting

Box 1.22A takes an X if the partnership used traditional accounting and not cash basis. Cash basis, which records income and expenses when the money is received or the bill paid, is open only to partnerships whose partners are all individuals, and HMRC assumes it where receipts are £150,000 or less. A partnership using traditional accruals accounting has to say so each year.

The notes give the limit in two ways: £150,000 or less can use cash basis in one place, and receipts of £150,000 or more must use traditional accounting in another, so a partnership at exactly £150,000 reads both. One paragraph still mentions election boxes 1.3A and 1.22A. Box 1.3A is among those printed as no longer in use, which leaves 1.22A on page 2. Capital allowances are not available under cash basis, with cars the one exception. If the basis changed, transitional receipts go in box 1.21 and transitional expenses in box 1.30.

### Page 2, box by box

| Box | Entry | What the form and notes say |
| --- | --- | --- |
| 1.21 | Rents and other income from UK property | All income from rented-out UK property, including chargeable and reverse premiums; goes in the year it relates to |
| 1.22 | Tax deducted | Tax already taken off, such as non-resident landlord tax; box 1.21 must include the tax taken off |
| 1.22A | Traditional accounting | X if traditional accounting was used and not cash basis |
| 1.23 | Chargeable premiums | Worksheet in the notes for leases up to 50 years: premium multiplied by (50 minus complete 12-month periods after the first 12 months) divided by 50 |
| 1.23A | Reverse premiums | A payment or benefit as an inducement to take an interest in property for letting |
| 1.24 | Total income | Calculated: boxes 1.21 + 1.23 + 1.23A |
| 1.25 to 1.30 | Six expense lines | Rent, rates, insurance and ground rents; repairs and maintenance; non-residential property finance costs; legal and professional costs; cost of services provided, including wages; other expenses |
| 1.31, 1.32 | Expenses total, net profit | 1.31 is the total of 1.25 to 1.30; 1.32 is 1.24 minus 1.31, in brackets if a loss |
| 1.33, 1.34 | Private use, balancing charges | Tax adjustments; box 1.35 is 1.33 plus 1.34 |
| 1.35A to 1.37 | Allowances and replacement items | Annual Investment Allowance, electric charge-point, Structures and Buildings, Freeports and Investment Zones, zero-emission car, all other capital allowances, costs of replacing domestic items |
| 1.39 | Profit or loss for return period | 1.32 + 1.35 minus 1.38 (the total of 1.35A to 1.37), in brackets if a loss |
| 1.40 | Residential property finance costs | For non-corporate partners; used to calculate a reduction in their Income Tax |

### Expenses in boxes 1.25 to 1.30

The notes say a partnership whose total property income before expenses is under £90,000 for the year does not have to list expenses separately. It puts the total in box 1.30 instead.

#### Repairs against improvements

Box 1.26 takes costs that stop the property deteriorating: exterior and interior painting, stone-cleaning, damp treatment, roof repairs, furniture repairs and repairs to lifts. Capital spending on improvements, additions and alterations is not deductible. The old renewals allowance is gone, and replacing domestic items has its own box, 1.37.

#### Finance costs

Box 1.27 is for non-residential property, where the cost of getting a loan and the full interest can be deducted. For residential property in 2025-26, non-corporate partners cannot deduct either, and the amounts instead feed the reduction in their Income Tax through box 1.40. A partnership with both corporate and non-corporate members works out the loan costs and interest separately for the non-corporate members. Where the interest relates to residential property in 2024-25 or earlier, a proportion can still be deducted and the rest goes in box 1.40.

#### Legal and professional costs

Box 1.28 refuses the legal costs of drawing up a first letting for more than a year, agents' and surveyors' fees and commission on it, planning permission fees and the cost of registering title on a purchase. It accepts expenses on a let of a year or less, management fees such as rent collection, normal fees on renewing a lease of under 50 years, fees for evicting an unsatisfactory tenant with a view to reletting, and the cost of drawing up accounts.

#### Part-private spending

Spending used partly for the rental business can go in boxes 1.25 to 1.30 at the business share only, or in full with the private share taken out at box 1.33. The notes' example is a property let for 8 months and used by a partner for the other 4: the full insurance goes in box 1.25 and one third is added back in box 1.33.

### Capital allowances and replacement items

A sale, gift or end of use of an item can create a balancing charge, which goes in box 1.34 and raises profit. The allowances reduce it. Annual Investment Allowance (box 1.35A) covers equipment but not cars and is cut by any private use. Box 1.35B takes 100% first year allowance on new electric charge-points, 1.35C the Structures and Buildings Allowance and 1.35D the enhanced version for Freeports and Investment Zones tax sites, and 1.35E the 100% allowance on new zero-emission cars. Box 1.36 holds all other capital allowances; the notes mention an 18% writing down allowance and a 6% rate for special rate equipment. Business Premises Renovation Allowance claims for spending before 6 April 2017 go in 1.36 and its balancing events in 1.34.

First claims for the Structures and Buildings Allowance need a note in the additional information box, box 3.116 on the SA800: the date the building first came into qualifying use or, if later, the date the spending was incurred, and the total new qualifying expenditure. The Freeports and Investment Zones version asks for more there, including the zone, the address of the structure and the date of the first construction contract.

A UK dwelling house let by the partnership gets no capital allowances on fixtures, furniture or furnishings. Box 1.37 is the substitute. It covers replacing a domestic item such as furniture, curtains, carpets, fridges or crockery, not providing one for the first time, and where the new item is an upgrade the claim is limited to the cost of an equivalent replacement.

### Where the totals go

The form ends on "Now finish filling in the Partnership Tax Return", and neither it nor the notes give a filing date. Box 1.39 is copied to box 19 of the Partnership Statement (Full), box 1.22 goes into box 25 and box 1.40 goes to box 26. A second set of SA801 pages means a second Partnership Statement.

A partnership that has been told it is in the Managing Serious Defaulters programme completes every applicable box on both pages. If it has also been told that additional reporting requirements apply, it sends detailed accounts, a balance sheet and computations with the return. The form points to www.gov.uk/taxreturnforms for the notes, and the notes give the Self Assessment Helpline as 0300 200 3310.

### Questions

#### Can a partnership with a company among its partners use cash basis?

The notes say only partnerships with individuals as their sole partners can use it.

#### Is SA801 a return in its own right?

GOV.UK describes it as supplementary pages that record UK property income on the SA800 Partnership Tax Return.

### Sources

- HM Revenue and Customs, SA801 Partnership UK property, 2026, HMRC 12/25 ([assets.publishing.service.gov.uk](https://assets.publishing.service.gov.uk/media/69c171487e02b81c0d1c76a6/SA801-2026.pdf))

- HM Revenue and Customs, Partnership UK property notes, 2026 ([assets.publishing.service.gov.uk](https://assets.publishing.service.gov.uk/media/69c171e67e02b81c0d1c76a7/SA801_Notes_2026.pdf))

- GOV.UK, Self Assessment: Partnership UK property (SA801), last updated 6 April 2026 ([gov.uk](https://www.gov.uk/government/publications/self-assessment-partnership-uk-property-sa801))