Overseas Member is the defined order-form service for one individual member of a limited liability partnership (LLP) who lives outside the United Kingdom (UK). The service begins with a review of the member’s circumstances and the information available to support their registration with HM Revenue & Customs (HMRC) for partnership tax purposes.
Coddan reviews the member’s country of residence, joining date, any existing UK tax reference and relevant details of the LLP’s activities. We check what information is available for the partner registration and identify the appropriate method of dealing with HMRC within the agreed scope. Where the individual does not have a UK National Insurance number, this must be handled correctly; another person’s number cannot be used in its place.
The package includes an initial review of the member’s registration information and assistance with preparing or submitting the applicable registration, using the individual’s authority. It covers one straightforward case accepted by Coddan. We will confirm the scope before proceeding and provide a separate quotation for any case requiring more involved work.
The one-off professional fee is £95 + VAT for one accepted straightforward case. The package does not include the member’s personal Self Assessment tax returns, overseas tax filings or separate advice on the tax treatment of the member’s share of LLP profits. A person’s country of residence alone does not establish whether or how those profits are taxable in the UK. Where residence, the source of profits or the interpretation of a tax treaty needs to be assessed, qualified UK tax advice and, where relevant, overseas tax advice should be obtained.
HMRC remains responsible for processing the registration and maintaining the member’s tax record. Coddan assists with the agreed registration work but cannot guarantee HMRC’s decision or a particular processing timeframe. The member remains responsible for providing accurate information and meeting their own tax obligations.