Using an LLP for trading within or outside the United Kingdom: If the LLP is in tax terms a non-UK resident, the profits from the trade will be liable to corporation tax, if the trade carried on within the United Kingdom. That means, if an LLP has offshore members, but trading in the Great Britain, or receiving the profit from the UK sources, such limited liability partnership will be subject of the local taxation.
To be exempt from the taxation, you need to be sure with the following issues: the contracts made outside of the UK. This is essentially a matter of the contract law, and requires the acceptance of the offer to trade or do business to take place outside of the UK. If you are planning to use a non-UK tax resident, you cannot register a domain name as such as .co.uk, you should register a domain name as the .com.