⚠️ Hey, you are using an outdated web browser.
TaxScouts might not work with your browser. Upgrade here

Let us sort your Self Assessment online. £119, all in. Learn more


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:

  • think of it as somewhere in between being self-employed and running a limited company
  • it has its own UTR
  • it needs to file a Partnership Tax Return, which is separate from the personal tax returns that the partners need to file
  • it has nothing to do with civil partnerships (which is an alternative to marriage).

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.

You can download the SA104 from HMRC’s website.

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.

Hey there! We really hope this article helped you. Tax matters can be a dreadful topic at times. We know. That's why we started TaxScouts.
A stress-free way to getting your taxes done.

Have a minute? See how it works

More guides & useful information

Related terms

Let us sort your Self Assessment online. £119, all in.

That’s right. No matter how complicated it gets or why you need to do a return in the first place, it’ll cost £119 to get it done. That includes VAT, last-minute changes and all the support you may need.

How it works

1. Answer a few simple questions

And we mean a few. After a couple of minutes of answering questions online we’ll have everything we need to start working on your tax return.

2. Then get paired with a tax accountant

That’s right, you’ll be matched with a real accountant who is best suited to prepare your return. Plus, they’re on hand for questions whenever you need.

3. We file your Self Assessment for you

Once you’ve signed off your return, your TaxScouts accountant will file your return online with HMRC. That’s it! We told you it was simple.