PM281200 | Non-resident members: individuals

Where one or more of the partners is a non-resident individual, complications arise where the partnership has worldwide income. UK resident partners will be liable to UK tax on their share of worldwide profits of the partnership. However, non-resident partners will only be liable to UK tax on their share of UK profits. In such a case, two sets of partnership statements should be submitted with the partnership return: one computation based on worldwide profits and one restricted to UK profits only. An example of how this works is available at PM163030.