BrightTax now supports the Structures and Buildings Allowance (SBA) pool in Partnership Tax Returns. Partnerships can claim SBA on qualifying expenditure on the construction, renovation, or conversion of commercial buildings and structures used in the partnership trade. The allowance is calculated at the partnership level and allocated to partners in line with their profit-sharing ratios.

• SBA is claimed in the partnership capital allowances computation — not on individual partners' SA100 returns.
• The annual rate is 3% of qualifying expenditure — the same rate as for sole traders and companies.
• The allowance is time-apportioned for accounting periods shorter or longer than 12 months.
• SBA is allocated to partners in line with their agreed profit-sharing ratios for the period.
• No balancing allowance or charge arises on disposal — SBA claimed reduces the cost base for capital gains purposes.

1. Open the Partnership Tax Return in BrightTax and switch to Edit mode.
2. Navigate to the Capital Allowances section of the Partnership return, which is within the partnership trade schedule.
3. Select the SBA pool from the list of available capital allowance types.
4. Enter the qualifying expenditure — the original construction, renovation, or conversion cost.
5. Enter the date the building was first brought into use by the partnership.
6. BrightTax calculates the 3% annual allowance and time-apportions it for the accounting period automatically.
7. The allowance is allocated to partners in their profit-sharing ratios and flows through to each partner's individual tax return.
8. Save and run Check and Calculate to confirm the SBA is correctly reflected.

Q: How is SBA allocated between partners?

A: BrightTax allocates SBA in the same profit-sharing ratios used for the partnership's trading income. If the partnership has a different ratio for capital items, confirm the correct allocation with your tax adviser.

Q: Does each partner need to claim SBA separately on their own return?

A: No. SBA is claimed at the partnership level. The allocated amount flows through to each partner's SA100 automatically — partners do not make a separate SBA claim on their individual returns.