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Guidance

Completing Partnership Tax Returns for partners non-residence in, or domicile outside, the UK (Self Assessment helpsheet HS380)

Find out how to fill in the Partnership Tax Return for partnerships that operate partly overseas or where one or more partners are not resident in the UK.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

  2. The helpsheet for tax year 2024 to 2025 has been added, and the versions for tax year 2019 to 2020 and tax year 2020 to 2021 has been removed.

  3. The Completing Partnership Tax Returns for partners non-residence in, or domicile outside, the UK helpsheet for 2024 has been added.

  4. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2017 to 2018 has been removed.

  5. The helpsheet for the tax year 2021 to 2022 has been added, and the versions for the tax years 2016 to 2017 and 2017 to 2018 have been removed.

  6. Guidance has been updated to include HS380 Partnerships that operate partly overseas (2021). The title has from 'Partnerships that operate partly overseas' to 'Completing Partnership Tax Returns for partners non-residence in, or domicile outside, the UK'.

  7. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  8. The 2018 to 2019 helpsheet has been added.

  9. The 2017 to 2018 helpsheet has been added.

  10. The helpsheet has been added for the tax year 2016 to 2017.

  11. New contact details for Large Partnerships and Corporates.

  12. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  13. The Partnership as agent for non-resident partners contact address has been updated.

  14. Rates, allowances and duties have been updated for the tax year 2015 to 2016

  15. First published.

Documents

HS380 Completing Partnership Tax Returns for partners non-resident in the UK (2026)

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HS380 Completing Partnership Tax Returns for partners non-resident in or domicile outside the UK (2025)

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HS380 Completing Partnership Tax Returns for partners non-resident in or domicile outside the UK (2024)

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HS380 Completing Partnership Tax Returns for partners non-residence in, or domicile outside, the UK (2023)

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Details

This guide will help you fill in the Partnership Tax Return if:

  • the partnership operates partly overseas
  • the partnership includes one or more partners who are not resident in the UK
  • a partner becomes or ceases to be a UK resident

It also includes information on:

  • how non-residence in the UK or domicile outside the UK can affect the partnership and its members
  • partnerships made up of UK resident partners only
  • partnership made up of non-resident partners only
  • partnerships made up of a mix of UK resident and non-resident partnership

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