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Contents

Official guidance
Partnership Manual

PM280000 · Overseas partnerships & treatment for UK tax purposes

  • PM281100 · UK resident members
  • PM281200 · Non-resident members: individuals
  • PM281300 · Non-resident members: companies
  • PM281400 · Non-resident company members trading in the UK
  • PM281500 · Non-resident company members not trading in the UK
  • PM282000 · Certificates of residence
  • PM283000 · Management and control
  • PM284000 · Where are the profits earned?
  • PM285000 · Composite SA returns for non-resident individual members
  • PM286000 · Investment partnerships
  • PM287000 · UK registered partnership with no UK source income or gain
  • PM288000 · Tax status of overseas partnerships
  • PM289000 · UK branches of overseas partnerships
  • PM290000 · Summary of filing requirements for partnerships with foreign aspects
  • PM291000 · Double taxation
  • PM292000 · Hybrid entities and tax arbitrage
  • PM293000 · Overseas partners in investment partnerships
  1. Overseas partnerships & treatment for UK tax purposes: contents
  2. Non-resident members: companies

PM281300 | Non-resident members: companies

From HM Revenue & Customs · Partnership Manual

The tax treatment of non-resident company members will depend on whether a trade is conducted through the partnership within the UK.

Please refer to the guidance at PM281400 where there is trading activity in the UK and at PM281500 where there is no UK trading activity.

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