Partnership section (SA100)

Add a section for each partnership of which the taxpayer is a partner during the tax year.

There are both full and short versions of the partnership form. These roughly correspond to the full and short versions of the partnership statement which forms part of the partnership’s SA800 tax return. Based on the information you enter in this section, the full form (SA800F) or the short form (SA800S) is automatically generated.

If the tax return for this partnership has already been completed in IRIS Elements for the current tax year, you can link to the partnership return to automatically populate the shares for this partner.

If creating a tax return for a sole trader and their client record is linked to the proprietor's client record, a Partnership section is automatically added. Additional Partnership sections can be added as required.

1. Select the Data input tab.
2. Select Add a new section....

3. From the UK Income tab, under the Trade/profession or vocation list, select Partnership.
4. Enter the Partnership name.
5. Enter the relevant details for this tax return:
   • Partnership details
   • Trading profits
   • Loss allocation
   • Balances carried forward
   • Untaxed savings income
   • Income from UK property
   • Income from UK & EEA furnished holiday lets
   • Other untaxed UK income
   • Income from offshore funds
   • Other untaxed foreign income
   • Overlap relief on untaxed income
   • Partnership taxed income and dividend income
   • Tax paid and deductions

6. If required, enter an Additional text note for Tax Return. This is included in the submission.
7. Select Save changes.
8. Add other sections to your tax return as required.