Partner in fogeign LLP

Basis period for joining partner

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A client is a partner in a global law firm, which is registered in the form of an American LLP (it seems that it has a branch in the UK and is UK VAT registered).

The client is a UK resident and gets a salary from the partership.

I understand that this income needs to be shown on the Partnership rather than the Foreign pages.

However, as she joined the LLP mid-Jan 2016 and the partnership runs its accounts Jan-Dec, I am not sure what period of income should go into her 2015/16 Return.

Are the basis-period rules for a joining partner any different when it comes to a foreign LLP?

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By David Treitel
16th Jul 2016 16:47

If the client is a non-resident alien it would be helpful to apply for an ITIN at this stage. You'd need to use an IRS Certified Acceptance Agent, such as my firm.

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