LLP accountants

Accountants for limited liability partnerships, LLP accounts filed at Companies House, the partnership tax return, member Self Assessment and the salaried member rules.

• LLP accounts prepared under FRS 102 Section 1A or FRS 105 and filed at Companies House

• SA800 partnership tax return and the profit allocation statement

• Member Self Assessment returns, including payments on account

• Salaried member rules tested for each fixed-share or junior member

• Members' capital, current accounts and drawings tracked properly through the year

• Confirmation statement, PSC register and Companies House filings for the LLP

An LLP is tax transparent. It pays no corporation tax; profits are allocated to members and taxed on each of them personally, at income tax rates with Class 2 and Class 4 National Insurance for individual members. A corporate member is taxed at corporation tax rates instead.

The salaried member rules can turn a member into an employee for tax, with PAYE and employer National Insurance at 15%, if all three conditions are met: at least 80% of their reward is disguised salary, they have no significant influence over the LLP's affairs, and their capital contribution is less than 25% of their expected disguised salary. Failing any one condition keeps them self-employed.

LLPs file accounts at Companies House within nine months of the period end, exactly like a company, and a late filing carries the same penalty scale. The SA800 is due by 31 January after the tax year when filed online, with a £100 penalty per member for lateness.

Thresholds, rates and deadlines quoted here reflect the 2026/27 UK position. Check current GOV.UK guidance, or ask us, before you rely on them for your own company.

We start by looking at the last filed accounts, your current records and your filing dates, then confirm a fixed scope and fee in writing.

Once the work is live you get reminders ahead of each deadline, a named person to ask questions, and a plain-English summary when the figures are ready, not a PDF with no explanation.