This section is used to return all untaxed income for the return period appropriate for the partnership. This information will complete the SA804 pages of the return.
Where there is more than one accounting period you can complete more than one set of ‘Partnership Savings’ pages, SA804, by adding a section called Other UK untaxed income and completing the data required.
Refer to the HMRC Self Assessment Partnership Tax Return (SA800) guidance if needed (opens in a new tab).
- Open the required tax return, then select the Data input tab.
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If the required section is listed, select it and skip the next step. If not, select Add a new section.
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On Choose a section to add, under Trading, select Other UK untaxed income.
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Complete the section as follows, then Save changes.
If the section is crossed through, it has already been added to the tax return. To adjust it the existing values, close the window and select the section on the Data Input tab.
Other untaxed income
- Period start - enter the date on which the accounting period starts, this should be the same as the date entered in the Partnership trade / profession data sheet.
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Period end - enter the date on which the accounting period ends, this should be the same as the date entered in the ‘Partnership trade/profession’ data sheet.
Values are entered via a grid
- Description - enter a brief description of the income, this does not appear on the tax return.
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Income - enter the amount of income received.
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Expense - enter the amount of any expenses.
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Total - IRIS Elements Tax and Accounts shows the sum of all the amounts entered.