LLP - Non-Resident Partners

Hi Our LLP was recently restored to the companies register after being struck off the at our instigation based on unsound advise from our bankers HSBC. The two partners are non-resident and the LLP's revenue is generated solely from consultancy & trading outside of the UK. I contacted HMRC by phone in August and gave them the LLP's UTR and was told: "we aren't expecting anything from you". What I am trying to establish is: what, if any, tax forms do we need to submit to HMRC and can we complete these form(s) on line, or if this is not possible because all/both partners are not UK resident, then to where do we post the form(s)? Any form that we submit to HMRC will show nil UK revenue and therefore zero tax liability - is there a legal requirement to submit a nil return each year? Additionally, do we need to submit returns for each of the years during which the LLP was 'not registered' i.e struck off the register? Any/all sound advice would be welcome. Thank you

Hi,

Please have a look at helpsheet HS380 for completing partnership tax returns for non resident partners.

Completing Partnership Tax Returns for partners non-residence in, or domicile outside, the UK (Self Assessment helpsheet HS380)

If all the partners are non resident they will still need to complete a return if there are any profits arising/derived in the UK. We often send SA768 for confirmation and they need to be able to say yes to every question before we can agree that they don't need to complete returns. Please see: 

PM287000 - UK registered partnership with no UK source income or gain

You have suggested there is no trading/base of operations in the UK and in that case we wont you to do returns.  

If you have any UK sources of income, offices etc then you will need to complete partnership returns as normal.

PM284000 - Where are the profits earned?

If they need to complete them Partnership returns cant be done online unless they have commercial software.

File your Self Assessment tax return online

If they don't, you will need to submit paper returns. If necessary you can go to link below to download them.

Self Assessment: Partnership Tax Return (SA800)

Re the years you weren't registered, again it will depend on whether you traded in the uk etc and if any profits were derived in the uk and profits shared then it would need to be declared. You might be better contacting our Self Assessment team directly so we can discuss and look at the actual partnership record.  

Self Assessment: general enquiries

Thank you.

You stated: "You have suggested there is no trading/base of operations in the UK and in that case we wont you to do returns" Can you please explain what this is 'saying' - I think maybe there is a word missing?

Hi,
No that is correct, however, you still need to register and reply to the letter that would be issued asking for clarification as per the previous reply before we can issue a definitive reply on whether a return was in fact required or not.
Thank you.

Good afternoon! me and my business partner own LLP. For this year it had income less than 90k GBP. Both of us are non residents and we havens received any income from GB. Which forms should we full fill? How to submit tax-declaration for this year? How and which form should we also submit for tax return? Is anything else needed? Thank you!

Hi, 
Please refer to guidance at  HS380 Completing Partnership Tax Returns for partners non-resident in or domicile outside the UK (2024)
Thank you.