Digital Tax Service · Guidance

LLP accounts and partnership tax returns

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LLP accounts and SA800 partnership return filing, in navy and gold

How an LLP differs from a limited company

An LLP gives members the limited liability of a company with the tax transparency of a partnership. The LLP itself pays no Corporation Tax; instead it reports its profit on a partnership return and each member is taxed personally on their share through Self Assessment. On the filing side, though, an LLP looks much like a company: public accounts at Companies House and an annual confirmation statement.

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What an LLP must file

  • Annual accounts to Companies House — 9 months after the year end
  • Confirmation statement — at least every 12 months (£34 fee)
  • SA800 partnership return to HMRC — reporting the LLP’s profit and how it’s split
  • Each member’s Self Assessment — taxing their share of the profit personally

What we do

  1. Prepare the LLP’s year-end accounts and file them at Companies House
  2. Prepare and file the SA800 partnership return with HMRC
  3. Prepare each member’s Self Assessment (optional add-on) so figures reconcile
  4. File the confirmation statement and track every deadline

Fixed £399 + VAT for micro LLP accounts + SA800; members’ personal returns £199 + VAT each. Call 0114 327 1480.

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