Alex Largman

Hello. I also followed the link https://www.gov.uk/hmrc-internal-manuals/partnership-manual/pm287000 and I have read there the next: PM287000 - UK registered partnership with no UK source income or gain In certain circumstances, HMRC may agree that a partnership return is not required. So, if it is related to our partnership, should the partners send the SA401 form for self-assessment registration and send reports with the form SA100 in the Future? Thanks.

Hello. Thank you for your answer. And one more question, please. Is there any deadline when the partner should be registered for self-assessment and submit a tax return? Thanks in advance!

Thank you for your reply. May I get some clarification, please? Some accountants and auditors say that the partnership members non-residents of UK should report with their income and indicate zero amounts to pay taxes. If so, should they be registered for self-assessment and what form is used in this case? Thanks in advance!

Hello, Thank you for your answer. But how can I send a DHL shipment using this address from another country? I requires a city, a street and building number.

Hello. We have a Limited Liability Partnership incorporated for non-residents of UK. Soon, I received a letter where HMRC asks me to answer some questions from this list https://www.gov.uk/hmrc-internal-manuals/partnership-manual/pm287000. We have done it and sent a response to HMRC but didn't receive any confirmation about LLP status and whether we should file a Partnership tax return. There was indicated the address for correspondence in the letter from HMRC: PT Operations North East England HM Revenue and Customs BX9 1AN United Kingdom This address is also indicated here: https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-employees-and-individuals But there is another address for couriers: https://www.gov.uk/government/organisations/hm-revenue-customs/contact/couriers HM Revenue and Customs BP8002 Benton Park View Newcastle Upon Tyne NE98 1ZZ United Kingdom So, how can I check now if HMRC accepted our response and if we shouldn't file a Partnership Tax Return and register partners to the partnership Self Assessment record? And what is the correct HMRC's address to send correspondence from abroad? Many thanks for considering my request.

Hi. I formed an LLP on March 2023 for UK non-residents (both partners are non-residents of the UK) and then receive a letter from HRMC where was the next text: "If you believe that there is no need for you to file a Partnership Tax Return, you need to tell us:" And there were listed conditions about the intention to have a realty in the UK, office, employees, income arising in the UK and so on. We responded to HRMC we didn't have such intentions. So, should the partners non-resident living abroad in the UK complete Self Assessment form SA401? In another branch I found it should be the form SA400. And will there be penalties if the company is founded in March 2022 and I fill out this form now?