Британский PFLP: ответы с источниками
2 ответа на конкретные вопросы — каждый с дословной цитатой из официального источника и ссылкой на него.
Каждый ответ сверен с дословной цитатой из сохранённой копии источника и прошёл независимую проверку. Это справочная информация, а не юридическая консультация: правила меняются, а исход зависит от ваших обстоятельств.
Правовая форма в стране
Какой орган регистрирует структуру и ведёт её реестр
Реестр Companies House
«Use this form to apply to register a limited partnership which is also to be designated as a private fund limited partnership (PFLP). From: Companies House Published: 6 April 2017 Last updated: 16 February 2026 — See all updates Get emails about this page Applies to England, Northern Ireland and Wales Publication for Scotland Documents LP7 Application for registration of a limited partnership as a private fund limited partnership PDF , 34.1 KB , 2 pages Details It costs £124 to register a limited partnership which is also to be designated»
Источник: gov.uk · копия источника от 2026-10-02
«8D.—(1) An application for designation as a private fund limited partnership may be made with an application for registration under section 8A or at any time after a limited partnership has been registered. (2) An application for designation as a private fund limited partnership must— (a) Section 8A was inserted by S.I. 2009/1940. (b) Section 8C was inserted by S.I. 2009/1940. 5 (a) specify the firm name of the partnership; (b) specify the address of the partnership’s principal place of business or proposed principal place of business; (c) in the case of an application made after the firm is registered as a limited partnership, specify the limited partnership’s»
Источник: legislation.gov.uk · копия источника от 2026-10-03
Как облагается сама структура: отдельный налогоплательщик, прозрачна, освобождена или по выбору
Прозрачно
«private fund conditions are that the partnership— (a) is constituted by an agreement in writing, and (b) is a collective investment scheme. (4) In subsection (3) “collective investment scheme” has the same meaning as in Part 17 of the Financial Services and Markets Act 2000(a) (see section 235 of that Act), ignoring any order made under section 235(5) of»
Источник: legislation.gov.uk · копия источника от 2026-10-03
«For tax purposes, a partnership is not regarded as a separate and distinct entity and we ‘look through’ to the persons making up the partnership. Partnerships are described as ‘transparent’ for this reason. This treatment applies equally to all types of partnership, including both those without separate legal personality, e.g. English general partnerships, and those with separate legal personality, e.g. Scottish partnerships and Limited Liability Partnerships. Statutory provisions exist to ensure that partnerships with separate legal identity are taxed in the same way as general partnerships. Under this principle, partnerships have no tax liability. It should be noted, however, that profits of the partnership are computed at partnership level before being apportioned to the members. Further guidance on how this works in practice is available at PM137000 and PM163010 . Partners are liable to tax on their share of profits from the part»
Источник: gov.uk · копия источника от 2026-10-03
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