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Contents

Official guidance

Partnership Manual

PM280000 · Overseas partnerships & treatment for UK tax purposes

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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

Overseas partnerships & treatment for UK tax purposes: contents
Overseas partners in investment partnerships

PM293000 | Overseas partners in investment partnerships

From HM Revenue & Customs · Partnership Manual

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