What are the filing deadlines for UK LLP accounts and SA800 returns?

LLP accounts are usually due at Companies House within nine months of the end of the financial year. First accounts covering more than 12 months are due by the later of 21 months after incorporation or 3 months after the accounting reference date. The Partnership Tax Return (SA800) is usually due by 31 January after the tax year online (31 October on paper), but dates can differ, for example for partnerships with company partners or where HMRC issues the notice late.

How are non-resident overseas partners taxed on UK LLP profits?

If a UK LLP carries on a trade or business in the UK, non-resident individual members are generally subject to UK Income Tax on their share of the profits from that UK activity, while non-resident corporate members may be subject to UK Corporation Tax instead. If the LLP trades exclusively outside the UK and has no UK-source income, non-resident members may not be taxed in the UK on their share. In every case the facts matter, including any UK permanent establishment and the relevant double taxation treaty.

Does an LLP need to file a confirmation statement?

Yes. Like limited companies, an LLP must file an annual confirmation statement (form LL CS01) with Companies House at least once every 12 months to confirm registered office details, designated members, and persons with significant control (PSCs).

UK LLP Statutory Accounts and SA800 Partnership Tax Filing

Annual accounts and the partnership tax return for your UK Limited Liability Partnership. We prepare and file your annual LLP financial statements with Companies House under FRS 102 with the LLP SORP where it applies, or FRS 105 for an eligible micro-LLP, and prepare and submit the Partnership Tax Return (SA800) and member profit allocations to HMRC where the LLP is treated as a partnership and HMRC requires a return.

Ask us about this service

Who it's for

UK Limited Liability Partnerships, professional practices, international joint ventures, investment holding vehicles, and partnerships with individual or corporate designated members.

What you provide

Your partnership agreement, full financial records and bank statements for the accounting year, the partnership Unique Taxpayer Reference (UTR), designated members' tax references, and details of agreed profit-sharing ratios and member capital drawings.

How it works

We review your partnership financial transactions and structure the annual accounts under FRS 102 (Section 1A where eligible) with the LLP SORP, or FRS 105 for an eligible micro-LLP, to which the SORP does not apply, reflecting members' remuneration, capital contributions, and division of profits. After designated members approve the accounts, we submit them to Companies House and, where HMRC requires a partnership return, compile the Partnership Tax Return (SA800) with its partnership statement and file it digitally, providing each partner with their individual profit share figures.

Price

From £850 a year. Our LLP accounts and SA800 service fee is determined by the total number of members in the partnership, annual turnover volume, the complexity of profit-sharing agreements, whether non-resident or corporate members are involved, and the state of your underlying accounting ledgers.

What is included

Preparation of annual statutory financial statements under UK GAAP: FRS 102 with the LLP SORP, or FRS 105 for an eligible micro-LLP
Detailed balance sheet disclosures including members' other interests and capital accounts
Reconciliation of members' drawings, loans, and profit-sharing allocations for the financial year
Electronic submission of approved statutory accounts to Companies House
Preparation and digital submission of the annual Partnership Tax Return (SA800) to HMRC, where HMRC requires one
Completion of Partnership Statement schedules allocating taxable profit or loss to each member, where a partnership return is required
Issuance of profit allocation summary certificates to each partner for their individual tax affairs
Advising designated members on statutory filing obligations and upcoming compliance deadlines

What is not included

Individual partners' personal Self Assessment tax returns (SA100) (separate specialist service)
Corporate partners' Corporation Tax returns (CT600) for corporate members holding LLP stakes
Drafting or making legal amendments to the formal LLP Partnership Agreement or member deed
Ongoing monthly bookkeeping or quarterly VAT returns (available as separate recurring services)
Settlement of individual partners' personal income tax liabilities arising from partnership profits

Tax Transparency and Three Separate Statutory Filings

Most trading UK Limited Liability Partnerships are tax-transparent: where an LLP carries on business with a view to profit, the LLP itself does not pay Corporation Tax, and its profits or losses are taxed on the members, individual members paying Income Tax and corporate members Corporation Tax. There are exceptions, for example some LLPs in liquidation or not carrying on business with a view to profit. Compliance involves three strictly separate legal requirements: first, filing statutory LLP annual accounts at Companies House; second, where HMRC requires one, submitting the Partnership Tax Return (SA800); and third, each individual member reporting their allocated share of profits on their own Self Assessment return (SA100), or, for a corporate member, in its own Company Tax Return.

Designated Members' Legal Responsibilities

Under the Limited Liability Partnerships Act 2000, designated members hold specific statutory duties akin to company directors. These include signing and filing the statutory accounts, submitting the annual confirmation statement, and appointing auditors where the LLP needs an audit. The SA800 partnership return is the responsibility of the partnership's nominated partner or, where HMRC addresses the notice to a named partner, that partner. Late accounts or returns can lead to Companies House and HMRC penalties and enforcement action.

Frequently asked questions

What are the filing deadlines for UK LLP accounts and SA800 returns?: LLP accounts are usually due at Companies House within nine months of the end of the financial year. First accounts covering more than 12 months are due by the later of 21 months after incorporation or 3 months after the accounting reference date. The Partnership Tax Return (SA800) is usually due by 31 January after the tax year online (31 October on paper), but dates can differ, for example for partnerships with company partners or where HMRC issues the notice late.
How are non-resident overseas partners taxed on UK LLP profits?: If a UK LLP carries on a trade or business in the UK, non-resident individual members are generally subject to UK Income Tax on their share of the profits from that UK activity, while non-resident corporate members may be subject to UK Corporation Tax instead. If the LLP trades exclusively outside the UK and has no UK-source income, non-resident members may not be taxed in the UK on their share. In every case the facts matter, including any UK permanent establishment and the relevant double taxation treaty.
Does an LLP need to file a confirmation statement?: Yes. Like limited companies, an LLP must file an annual confirmation statement (form LL CS01) with Companies House at least once every 12 months to confirm registered office details, designated members, and persons with significant control (PSCs).

Official sources

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Content reviewed by Ibrahem Ali Almahawe MAAT AATQB (AAT licence 1009686) (2026-10-01).