Practical Tax Support for Partnerships and Construction Businesses
Partnerships and businesses operating within the Construction Industry Scheme (CIS) have distinct tax and reporting responsibilities that require accurate records and careful administration. We support partnerships with accounts preparation, partnership tax returns and the allocation of profits between partners.
For construction contractors and subcontractors, we assist with CIS registration, verification, deduction records and relevant returns. Whether you are establishing a partnership, engaging subcontractors or reviewing your existing arrangements, our tailored support helps you stay organised, understand your obligations and manage deadlines with confidence.
Forms covered
| Form | Description |
|---|---|
| CIS304 | CIS partnership registration (subcontractor): registers a partnership as a subcontractor and sets its tax treatment |
| SA800 | Partnership Tax Return 2026: reports partnership income, expenses and disposals, and allocates profit to partners |
| SA104F | Partnership (full) 2026: a partner’s share of profits and other income |
| SA104S | Partnership (short) 2026: a partner’s share of simple trading profit or loss |
CIS304 registration
- Register before starting work as a subcontractor.
- Registered subcontractors face 20% deductions, unregistered 30%.
- The partnership and registering partner must both have a UTR and be registered for Self Assessment.
- Gross payment status requires passing business, turnover and compliance tests.
SA800 partnership return
- The partnership isn’t taxed itself: the Partnership Statement divides profit among partners.
- The nominated partner files it for all partners.
- For 2026-27, due 31 October 2027 on paper or 31 January 2028 online.
- Turnover below £90,000 uses the short summary; £90,000 to £15 million uses the detailed page.
SA104F and SA104S
Use SA104S for a simple profit share. Use SA104F for untaxed foreign or property income or other complications. Copy figures from the matching boxes in the Partnership Statement.
Frequently Asked Questions
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Does the Partnership Pay Tax On its Profits?
No. A partnership is not taxed as a separate entity. The Partnership Tax Return (SA800) reports the partnership’s income, expenses and disposals, and the Partnership Statement divides the profit between the partners. Each partner then reports their own share on their personal Self Assessment return and pays Income Tax and National Insurance on it. We can prepare the partnership return and the partners’ individual returns together so the figures agree.
When Should a Partnership Register Under CIS?
A partnership should register before it starts work as a subcontractor, using form CIS304. Registering in advance matters because it affects how much tax is deducted from payments. Both the partnership and the registering partner must have a UTR and be registered for Self Assessment before the application is made. We can help you gather the details and submit the registration correctly.
What Is the SA800 Deadline For 2026-27?
The deadline for the 2026-27 partnership return is 31 October 2027 if filed on paper, or 31 January 2028 if filed online. The nominated partner is responsible for filing it on behalf of all partners. Because each partner’s personal return depends on the Partnership Statement, we recommend preparing the SA800 early so the partners’ own returns are not delayed.
What CIS Deduction Rates Apply to Subcontractors?
Contractors deduct tax from payments to subcontractors before paying them. Registered subcontractors face a 20% deduction, while unregistered subcontractors face a higher 30% deduction. Registering under CIS before you begin work helps you avoid the higher rate and keeps more cash in the business. Deductions are treated as an advance payment towards your tax bill, and we can help you reclaim or offset them where appropriate.
What Is CIS Gross Payment Status?
Gross payment status means a subcontractor is paid in full, with no CIS deductions taken at source. To qualify, the business must pass tests covering its business activity, turnover and compliance history. It is worth applying if you meet the criteria, as it improves cash flow. We can review your records and check whether you are likely to qualify before you apply.
Who Files the Partnership Tax Return and What Does it Include?
The nominated partner files the SA800 for all of the partners. It reports the partnership’s income, expenses and disposals and includes the Partnership Statement showing each partner’s share. For 2026-27, partnerships with turnover below £90,000 can use the short summary, while those with turnover from £90,000 to £15 million use the detailed page. We can prepare the return and the partnership accounts for you.
What is The Difference Between SA104F and SA104S?
These are the pages each partner uses on their own Self Assessment return to report their share of partnership profit. The SA104S (short) is for a simple share of trading profit or loss. The SA104F (full) is for more complicated situations, such as untaxed foreign income, property income or other adjustments. The figures are copied from the matching boxes in the Partnership Statement, so it is important that the partnership return is completed accurately first.
What Do a Partnership and Its Registering Partner Need Before Applying For CIS?
Before submitting CIS304, the partnership and the registering partner must both have a Unique Taxpayer Reference (UTR) and be registered for Self Assessment. If these are not in place, the application cannot be completed correctly and your start date may be delayed. We recommend checking the UTRs and Self Assessment registrations before work begins.