Taxation of a UK LLP owned solely by non-resident Partners
Limited Liability Partnerships (LLPs) formed in London, U.K., do not tax income tax on foreign-sourced, nonetheless, the LLP and each Partner have tax returns obligations that must be fulfilled, even if there is no tax due and the returns are at 0.
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Herein we will focus mostly on a UK LLP where all the partners are non-residents and does not have U.K. Sourced Incom
UK LLP Form SA800
A U.K. LLP owned only by non-resident foreigners, with no U.S. Sourced income, has to fill out Form SA800​
How to submit
Form SA800 must only include profits arising from the U.K., so for a UK LLP that only has foreign soured income, it would add "0" to the tax return's items on the Trading and Professional Income Section.
How to submit
To submit form SA800, you would need use a Commercial Software, the official list of Commercial Software can be found here: https://www.gov.uk/government/publications/self-assessment-commercial-software-suppliers/self-assessment-online-commercial-software-suppliers
Partners' personal tax return
Each Partner must submit form SA100 plus its supplementary pages