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Posted Fri, 13 Oct 2023 20:23:28 GMT by Marco Sangalli
A SLP (Scottish Limited Partnership) with only corporate foreign partners and all income generated outside UK need to file any tax return and pay any taxes? SA800, SA100? Or nothing is due for both partnership and partners?
Posted Wed, 18 Oct 2023 11:32:01 GMT by HMRC Admin 20
Hi Marco Sangalli,

You will have been issued with a letter asking you to confirm all this information for a definitive reply to be sent to you.

Thank you.
Posted Wed, 18 Oct 2023 18:50:08 GMT by Marco Sangalli
Thanks. It Is possible to have this letter in Advance before incorporate the Scottish Limited Partnership?
Posted Wed, 18 Oct 2023 20:25:05 GMT by Marco Sangalli
Also, in the case it is possible to send a letter for and advise in advance, which is the address to send the letter? Thanks 
Posted Tue, 24 Oct 2023 10:58:29 GMT by HMRC Admin 10
Hi
No.
You need to register it first for a reference/UTR to be allocated and then the letter is issued.
Posted Tue, 24 Oct 2023 11:01:47 GMT by HMRC Admin 10
Hi
The address is
H.M. Revenue and Customs
Self Assessment
BX9 1AS.
Posted Wed, 08 Nov 2023 12:18:51 GMT by Marco Sangalli
Another question, to do SLP Formation from abroad I see that can be do only by paper form by post. But how can I sent the 20£ payment from abroad? I can issue with my foreign bank a cheque in £ currency, I can pay with credit card?
Posted Fri, 24 Nov 2023 08:57:39 GMT by Marco Sangalli
Hi If the Scottish Limited Partnership open a Bank Account in UK to receive and spend money worldwide and to exchange currencies, this is considered an activity arising UK ? Customers and suppliers are always out of UK thanks
Posted Mon, 27 Nov 2023 15:44:18 GMT by HMRC Admin 18
Hi,

Yes, any interest arising from a partnership's UK bank account would be taxable as UK interest. See guidance in the link below:                            

Partnership Tax Return Guide notes (2022)

Thank you.
Posted Fri, 01 Dec 2023 09:49:46 GMT by HMRC Admin 20
Hi 

If you are referring to the tax return SA800, then you can submit online, if you can verify your identity and obtain a government gateway user ID and password.  
You would need to buy a commercial tax return to complese and submit with your ID and password, the only other alternative is a paper tax return.  
There are several ways to pay tax, perhaps one of the options at (Select the tax you want to pay) will be suitable.
Thank you.
 
Posted Fri, 01 Dec 2023 10:06:27 GMT by Marco Sangalli
Hi, no, I referring the formation costs for the Scottish Limited Partnership (£20) that is required to incorporate the partneship. at this link you say that is available only a cheque or a postal order, but I live outside UK and for me is not possible to pay with these systems. https://www.gov.uk/government/publications/apply-for-a-registration-of-a-limited-partnership-in-scotland-lp5s--2 "Details You can use this form as an application for registration of a limited partnership in Scotland. There is a cost of £20 to file it." there is also a bank account where is possible to send the payment or a credit card option? thanks Marco
Posted Tue, 05 Dec 2023 09:32:50 GMT by HMRC Admin 8
Hi,
You will need to contact Companies House for advice on payments of their fees.  
Feneral enquiries (UK) enquiries@companieshouse.gov.uk Telephone: 0303 1234 500 Address Companies House Crown Way Cardiff CF14 3UZ DX 33050 Cardiff.
Scottish qualifying partnership fees
Thank you.

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