I also followed the link
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?
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!
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
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
Benton Park View
Newcastle Upon Tyne
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.
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?