The short version: SA104 is the partnership supplementary form. If you’re a partner in a business partnership, you use this to report your share of the partnership’s profits.
How does partnership tax work?
The partnership itself files a Partnership Tax Return. Then each partner files their own personal Self Assessment including an SA104 showing their individual share. Both need to be done.
What if you miss the deadline?
All partners can be fined if the partnership return is late. Make sure whoever’s responsible for filing it does so on time.
Filing online?
Partnership income sections are included in the online Self Assessment. You’ll need figures from the partnership return to complete your personal return.
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