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Posted Wed, 10 Jan 2024 17:12:51 GMT by
Hi I recently joined a established UK LLP. I am a non-UK resident, the LLP is controlled by two partners who are UK residents. This LLP operates in consultancy services. I've received a UTR and know I need to file for self-assessment. Question: would I be responsible for UK income tax on my earnings, or would I be exempt since I neither reside in nor travel to the UK? Thank you in advance.
Posted Tue, 16 Jan 2024 13:46:23 GMT by HMRC Admin 10
The partnership will submit a P800 tax return for the whole partnership, which will included your share of the profits / loss.  As you are not resident in the UK, the profit is not taxable in the UK.  If you  have no UK taxable income, you would not need to complete a self assessment tax return.
Posted Tue, 16 Jan 2024 13:56:29 GMT by
I appreciate your reply. I have a subsequent question: If my share of earnings for the year shows I made a profile which is UK derived, implying that I invoiced a UK client who made payment to my UK bank account, would your advice remain the same? Do I remain exempt from paying UK tax given that I am not a resident? Or do I need to complete a self assessment tax return due to the fact the income was derived from the UK?
Posted Thu, 18 Jan 2024 13:12:32 GMT by HMRC Admin 32

Please refer to:

Tax on your UK income if you live abroad

Thank you.

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