Hi Nicolas, to the best of my knowledge, the answer to your question is no. In the UK (& Europe), carry is usually paid into a separate vehicle (eg a separate 'carry' limited partnership will be set up to receive the carried interest) which is an LP into the fund vehicle, alongside the other institutional LPs. Carry recipients will be LPs into the carry vehicle. This carry vehicle will be registered in the country of residence of the PE investor.

Other jurisdictions may differ though - in the US, carry may go through the GP.