(+371) 67 333 957


(+7) 495 729 7719


(+353) 8511 28 365

[email protected]

Company formation in Scotland

A Scotland LP company is a privately owned Limited Partnership with 2 or more persons or corporate bodies being the Partners/Members of the LP. At least one of the Partners in the LP must be nominated as “General Partner (i.e. “Managing Partner”). The Members may be natural persons or corporate bodies from any legal jurisdiction worldwide.

Scotland LP company Key features

  • Minimum two partners (our package includes 2 offshore corporate partners)
  • Company House will hold on public records only names of the Members, which are commonly offshore entities.
  • Registered office in Scotland
  • No obligation to file annual accounts with Revenue Service
  • Shelf partnerships available immediately! Ask now.

Popular Scottish LP company applications

“Non-Resident SLP” which Members are companies from tax-effective jurisdictions outside the European Community is commonly used for:

  • the holding / ownership of investments and assets, such as real estate or shares or other property
  • holding share of limited liability companies
  • international trading operations
  • consultancy and personal service companies

Scottish LP company Taxation

SLP companies with Members outside the UK and no business activities in the UK are not regarded as UK-taxable entities unless they elect to be so regarded.
According to general UK tax procedures, the income of the SLP is treated as being the income of its Members, and therefore taxable in the Member’s countries of residence (usually the jurisdiction of incorporation, in the case of corporate Members), in the respective proportions to which the Members will benefit from the income.


How do I proceed with company registration in Scotland?