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2. LLP Filing Requirements - Annual Accounts, Annual Returns and Self Assessment



An annual return is a snapshot of information at the made-up date. It is separate from the LLP annual accounts. An annual return must contain the following information:

  • The name of the LLP
  • Its registered number
  • The date to which the annual return is made up (the made up date)
  • Its registered office address
  • Its single alternate inspection location (SAIL) where the LLP keep certain legal records
  • The details of all the LLP's members (corporate or individual) and whether they are designated members
  • The annual returns must be filled every 12 months without fail


Every LLP must prepare accounts that report on the performance and activities of the LLP during the financial year. This starts on the day after the previous financial year ended or, in the case of a new LLP, on the day of incorporation.
For all new LLPs, the legislation sets the first accounting reference date as the last day in the month in which the LLP's first anniversary falls. The subsequent accounting reference dates will automatically be on the same date each on 1 October 2009 will have its first accounting reference date as 31 October 2010 and 31 October for every year thereafter.
All accounts must be submitted to the HMRC and Companies House, failure to deliver accounts will result in a fine and the partnership will be stuck out.



Each member of the LLP will receive an individual self assessment tax code, they must all file their own self assessments all monies received from the liability partnership.

Self assessment is a different filing requirements to that if LLP accounts, it is important you differentiate the two.

NOTE: non-UK resident who do not qualify as UK residence for taxation purposes, do not have to file self assessment, however they are responsible for paying taxation in the country they reside.