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Posted Sun, 29 May 2022 13:12:11 GMT by Rayen Dhifi
Hello, i have a simple question me and a friend of mine are looking to sign a buisness partnership agreement, now we're both foreigners to the uk, and we will be selling online services ( some of customers might be uk nationals), but in general all our services are online services, so technically we won't be operating in the uk, but we want our partnership agreement to fall under uk governing law ( england and wales ) and we will have a uk adress for post services (we will be getting a registered office adress ) Now my question is do we have to register for HMRC
Posted Tue, 31 May 2022 18:32:06 GMT by Rayen Dhifi
Hello Yes i am quite aware of that help sheet although it doesn't 100% answer to my situation, I understand that if the partnership doesn't have any operate in the uk it doesn't have to register for HMRC, although its true we won't be operating in the uk but the agreement under uk governing law and we will be getting a buisness adress service in the uk. My question is, am i still not required to register if the partnership's governing law is under uk law and i have a buisness adress service in uk. Thank you.
Posted Wed, 01 Jun 2022 15:40:08 GMT by HMRC Admin 2

If a partnership’s business is carried on wholly or partly in the UK, or if land in the UK owned by the partnership is rented out, it will need to register and obtain a UTR. Likewise, if a foreign entity is a member of a UK partnership, it will also need a UTR. There may also be a need to notify for other tax purposes.

Provided there is no UK presence or activity, there is currently no requirement for any partnership to register with HMRC. 

HS380 Completing Partnership Tax Returns for partners non-residence in, or domicile outside, the UK (2021)

Thank you.

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