LLP tax returns and member Self Assessment

SA800 partnership tax returns, profit allocation statements and member Self Assessment for UK LLPs, filed together so member returns actually agree with the LLP.

• SA800 partnership return with the partnership statement for every member

• Profit allocation checked against the members' agreement, including changes mid-year

• Individual SA100 returns with the partnership pages for each member

• Class 2 and Class 4 National Insurance and payments on account calculated

• Corporate member computations where a company holds a share

• Basis period reforms applied, now that everyone reports to 5 April

Since the basis period reform, unincorporated businesses and LLP members are taxed on profits arising in the tax year, so an LLP with a year end other than 31 March or 5 April must apportion two sets of accounts into each member's return. Transition profits from the change are spread and need tracking.

The SA800 reports the LLP's profit and how it was divided. Each member's own return must match the partnership statement exactly, and a mismatch is a common trigger for HMRC correspondence.

Members are self-employed for National Insurance unless the salaried member rules catch them, which means Class 4 at 6% between the lower profits limit and the upper limit and 2% above, plus payments on account each January and July.

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.