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The SA104 is a form that you attach to your main SA100 tax return form if you need to declare profits or losses from a partnership.
A partnership in this case is a type of business:
If you’re a partner in a partnership, you need to file a SA104 (attached to SA100) in addition to the separate Partnership Tax Return. If you don’t do this by the deadline (October 31st for the paper tax return filing), all partners will be fined.
However, if you decide to file your tax return online, you don’t need to do print it and mail it to HMRC – you can just submit the information online directly. Plus you can wait until January 31st to do it.