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Posted Thu, 17 Nov 2022 06:34:50 GMT by Stay777 Koeberg
Hi there, Does a non resident partner have to pay UK tax on their share of profits from UK LLP? US accounts believe the profits are wholly and exclusively taxed in USA as 'self employed income', but does HMRC not look at where the partnership is 'managed and controlled ' ? Trading is in UK, not US Thank you for your help
Posted Fri, 18 Nov 2022 16:12:53 GMT by HMRC Admin 2

You can find guidance here:

HS380 Completing Partnership Tax Returns for partners non-residence in, or domicile outside, the UK (2022)

Thank you.

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