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Posted Thu, 10 Oct 2024 02:52:56 GMT by Kai W
Hi. I am writing to seek clarification regarding my obligation to register for SA401. I am a non-citizen and have been a resident of the UK for the past 3 years, employed full time with no other income/profit. Additionally, I serve as a director for a non-UK limited company, from which I do not receive any income or under employment. The company operates solely outside the UK and I am not centrally managing and controlling it within the UK. I have not yet registered for SA401, as the HMRC’s "Check if you need to send a Self Assessment tax return" indicated that "You do not need to send a Self Assessment tax return. You do not need to confirm to HMRC that you will not be sending a return”. However, I recently came across information suggesting that I may still need to register for SA401 to declare my directorship of a Foreign Company, even though I do not receive income from it, and that failure to do so could result in penalties. I would greatly appreciate your guidance on the followings :- 1. Am I required to register for SA401 under these circumstances? 2. If so, SA401 requires a company UTR which my company does not have. Should I register my company as an Overseas Company in order to obtain a UTR for SA401? 3. Further to 2., it appears to me that my company does not meet the criteria for an Overseas Company. Can you confirm this? 4. Are there any additional forms or requirements I should be aware of? All my UK employment income has been duly taxed. Thank you in advance for your time and assistance in clarifying these matters.
Posted Fri, 18 Oct 2024 11:55:02 GMT by HMRC Admin 19 Response
Hi,
The SA401 is to register as a partner in a partnership and not a company. Being a director is not Self Assessment criteria and as no income is received from this you would appear to have no need for a return.
With regards to the registration of the actual company, this is for Corporation Tax to confirm and you would need to contact them. 
Corporation Tax: general enquiries
Thank you.

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