All partners in UK partnerships, including LLPs, must file a self assessment return with HMRC on an annual basis (do note that the fiscal year in the UK runs from April 6th to April 5th). That is true even when there is no UK income to report. In this guide, I explain how to prepare the return, where and when to mail it.
Preparing the return
The UK self assessment return is divided into a number of different schedules, each applying to distinct, individual circumstances. Non-residents who are partners in UK partnerships typically have to prepare three schedules: the main schedule (SA100), the partnership schedule (SA104F) and the residence schedule (SA109). When a partner in multiple UK partnerships, including LLPs, a set of the partnership schedule (SA104F) must be filed for each partnership (for example, if you are a partner in three LLP, your return will have to include SA100, 3 X SA104F and SA109). Additional schedules may have to be included, if you own income-producing UK real estate for example.
SA100
Follow the instructions below to complete the preparation of SA100. Only fill in the fields and sections covered by the instructions (leave the rest blank). You can download schedule SA100 here.
On page one of schedule SA100, enter your personal UTR in the top left corner to the right of “UTR” if you have one (sent to your personal address by HMRC). If you do not have one, enter “UTR application pending”.
Right under “UTR”, enter your NINO to the right of “NINO” if you have one. If you do not have one, skip to the next part.
Right under “NINO”, enter the current date to the right of “Date”. Use the following format: DD-MM-YYYY.
Enter your full name and mailing address in the “Issue address” box.
Enter your date of birth in section 1 and your phone number with the country code in section 3. Leave section 2 and section 4 blank.
Enter your signature in section 22 and enter the current date in the field under.
SA104F
Follow the instructions below to complete the preparation of SA104F. Only fill in the fields and sections covered by the instructions (leave the rest blank). You can download schedule SA104F here.
Enter your name in the “Your name” box and your personal UTR (if you have one) in the “Your Unique Taxpayer Reference (UTR)” box.
Enter the reference number for your LLP in section 1. You can find the reference number in the email notice that was sent to your regarding this filing.
Enter a short description of your primary business activity in section 2.
Enter the date you joined the LLP as a partner. If you joined at registration, you can find the correct date in the email notice that was sent to your regarding this filing.
Enter the date you left the LLP as a partner. Leave blank if you are still a partner.
(A) is 5 April 2023, (B) is 6 April 2024
Enter 06/04/2023 in box 6 and 05/04/2024 in box 7. Enter your share of the profits in section 8, section 16 and section 20. If no work was performed in the UK during the fiscal year, enter 0.
SA109
Follow the instructions below to complete the preparation of SA109. Only fill in the fields and sections covered by the instructions (leave the rest blank). You can download schedule SA109 here.
Enter your name in the “Your name” box and your personal UTR (if you have one) in the “Your Unique Taxpayer Reference (UTR)” box.
Tick the box in section 1 if you were NOT a UK resident during the fiscal year.
Enter the number of days spent in the UK during the fiscal year in the section 10 box. Enter the number of days during which you worked in the UK in the section 13 box. Do note that in both cases, partial days count as full days if you were in the UK for more than three hours.
Enter the number of ties you have to the UK (house, permanent employment, dependant children etc) in the section 12 box. Enter 0 if you have none (an LLP is not a tie for tax purposes, if it has no UK permanent establishment).
Enter the country code for your country of residence in the section 18 and section 19 boxes. You can find the country codes here.
Where and when to mail it
You must mail all schedules within the same envelope (SA100 must be on top, the order of the other schedules does not matter). If you are sending multiple returns (for multiple persons), you can send them in the same envelope but you must add a note on either a cover page or on the envelope itself that states the number of returns included. Use the address below if sending via regular postal mail:
Self Assessment
HM Revenue and Customs
BX9 1AS
United KingdomUse the address below if sending via a courier service (FedEx, DHL, UPS, EMS etc) or if your postal service requires a full street address:
HM Revenue and Customs
BP8002
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
United KingdomThe filing deadline is the 31st of October. To ensure that your return(s) get to HMRC on time, it is recommended that you mail them by the end of September.