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Thank you for your question...
Selling diaries and advent calendars online to foreign based customers will not constitute having foreign income as implied in Question 3 of partnership return. You need not worry about that.
Foreign income includes investment income, bank interest, earnings, rental income etc from abroad.
If your turnover remains below the VAT Registration threshold then you do not have to register for VAT.
VAT registration is required where taxable supplies exceed £79,000 for the previous 12 months or are expected to do so within the next 30 days.
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If we sold some diaries to American shops, would that money be classed as foreign income on the partnership tax return?
Christine, thank you for your question...
Any sales to an overseas country would be classified as export sales but still within your UK business income.
Foreign income does not mean income received from sale of goods to foreign customers/countries.
I hope this is helpful.