United Kingdom

United Kingdom Non-Resident LLP


The United Kingdom is one of the four main European powers together with France, Italy and Germany. Historically, it was also the centre of perhaps the greatest Empire since that of Rome, covering over one quarter of the World's landmass. However, this dominance ended as a result of two costly World Wars, the succession of the Republic of Ireland and self-determination of the 'white' dominion countries of Australia, Canada and New Zealand. Today, the UK still remains Europe's main financial centre, with London being the primary economic, social and cultural centre in Europe but on the other hand it has also lost control of virtually all of its indigenous heavy industries to foreign investors. At the time of writing (late 2013) the country had a population of 63,395,574 second only to Germany with slightly less than 80,000,000 people.

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The United Kingdom of Great Britain and Northern Ireland consists of one Main Island which includes England, Wales and Scotland and the small north-eastern part of the Island of Ireland (Northern Ireland). It only has one physical border with the Republic of Ireland but is also in close proximity to northern France, Belgium and the Netherlands. The total UK landmass is 243,610 sq km.

Tax Planning Credentials

UK Non-resident Limited Liability Partnerships (LLP's)

Limited liability partnerships in the United Kingdom were introduced by the Limited Liability Partnerships Act 2000. The key benefit is that where the partners are located outside the UK and in particular are located in a tax free area, the limited liability partnership will not be subject to UK tax or indeed tax elsewhere provided there is real management and control in a tax free area. Notwithstanding this, enough emphasis cannot be given to the fact that management and control must be real and substantiated or tax responsibilities may simply 'boomerang' back to the location of the ultimate beneficial owner, which of course applies to similar structures such as US non-resident limited liability companies. It should also be noted that notwithstanding the fiscal transparency of this type of limited liability partnership, it is still fully subject to the legal system of the UK and its reporting/accountancy requirements. In addition, although non-resident LLP's are British registered legal entities the fact that they are administrated by directors outside of the UK means that they do not benefit from the extensive United Kingdom double taxation treaty network.

Why register a UK Non-resident Limited Liability Partnership?

  • They are not subject to UK corporate taxes;
  • They are tax free if properly administrated in a tax free location;
  • UK LLP's (governed by the Limited Liability Partnerships Act 2009) do not need to be capitalised before commencing to trade;
  • Companies House (The registration body for all UK companies) is by far the most efficient and cheapest in Europe;
  • Legal and Incorporation Fees are a fraction of those in most civil law countries;
  • London is Europe's number one financial centre;
  • English is the Mother language;
  • World class communications with two major hub airports (Heathrow and Gatwick) in London alone;
  • The UK is a centre of academic excellence with some the World's leading universities including Oxford, Cambridge, the London School of Economics to name a few;
  • London is Europe's primary city;
  • Proportionally only the Republic of Ireland has more inward investment from US firms;
  • UK bureaucracy and efficiency are far less than in almost all other European countries;
  • London is the home to more billionaires and entrepreneurs than any other city in Europe;
  • London is Europe's most cosmopolitan city;
  • The common law legal system (also used by the United States, Australia, Canada, Ireland most former colonies) is generally very pro-business and employment laws far more relaxed than on the Continent;
  • The legal documents (known as the Memorandum & Articles of Association) can be pre-apostilled under the Hague Convention and pre-translated into most main European languages;
  • Registration of UK LLP's as foreign branches / succursale / zweignniederlassung will still be governed by the laws of England & Wales (Scotland may also be selected) which is generally considered to be more corporate friendly than that in civil law countries;
  • Branch registration of a UK LLP company is generally many €1,000s less than if a German gessellschaft mit beschränkter (GmbH) or French société à responsabilité limitée (Sàrl) were formed and capitalized;


Apart from the United Kingdom, the Republic of Ireland and Malta, Cyprus is unique in using the corporate friendly common law system. This means that both British and Irish clients will feel very much at home with all the standard Cypriot legal documentation especially as they are in English and English is the standard language used in business in Cyprus.

Double Taxation Treaty Network

These as stated do not apply to non-resident limited liability partnerships (LLP's)

Administration & Accountancy services

Managed UK Non-resident Limited Liability Partnerships

The key service offered by the SCF Accountancy & Law is that of a fully managed non-resident UK LLP where-by we can register your Company, act as the daily legal and accountancy administrators, liaise on your behalf with Company House, maintain the registered office (which will be in the UK),provide external 'directors'/partners if necessary, maintain LLP minutes and in fact everything necessary to provide you with a fully functional non-resident LLP – In fact, our UK services are totally bespoke according to your needs.

Set-Up & Annual Maintenance Fees

Please see separate SCF Accountancy & Law UK Non-resident Limited Liability Partnership Fee Quotation

For more details please contact an SCF Consultant