Every limited liability partnership registered in the United Kingdom is required by law to prepare and deliver annual accounts to Companies House.
This obligation applies to all LLPs without exception, including those that are dormant or no longer trading.
Designated members of the LLP are personally responsible for ensuring that accounts are filed on time and in the correct format. Failure to meet filing obligations is a criminal offence and also attracts automatic civil penalties.
This guide explains how to file LLP accounts electronically with Companies House. It outlines the filing options available, the information you will need before starting, the relevant deadlines and the penalties for late filing.
LLP Accounts Filing Methods Available for Limited liability partnerships Taxation
Unlike limited companies, LLPs cannot use the Companies House Web Filing service to prepare and submit full accounts directly through the online portal.
Instead, LLPs must file their LLP accounts using one of the following methods:
1. Software Filing
This is the most common and efficient method. Commercial accounting software packages can generate accounts in the required iXBRL (Inline eXtensible Business Reporting Language) format and submit them electronically to Companies House. The iXBRL format uses machine-readable tags combined with HTML, allowing the accounts to be read by both software systems and humans.
2. Package Account Submissions
Companies House now accepts certain iXBRL package accounts submitted online. These must be in a zip file format and tagged using software. You can check whether your accounts qualify using the "File your accounts with Companies House" service on GOV.UK.
3. Paper Filing
LLPs can still submit accounts by post to the Companies House main office. However, paper filing is slower and carries a greater risk of accounts being rejected or arriving after the deadline. If the accounts are rejected for any reason, you will not receive extra time to refile them. It is important to note that from April 2027, all companies and LLPs will be required to file their accounts using software, and the paper filing route will close for account submissions.
4. Filing Through an Accountant
The accountant can prepare the accounts and file them electronically by using their own professional software. Even where an accountant handles the filing, the designated members of the LLP remain legally responsible for ensuring the accounts are delivered on time.
What You Need Before You Begin filing LLP Accounts
Before filing LLP accounts online, you should ensure you have the following:
Companies House authentication code
This is a six-character alphanumeric code that acts as an electronic signature for the LLP. If you do not have this code, you can request it from Companies House via GOV.UK. The code is posted to the LLP's registered office and typically arrives within 10 working days.
Presenter ID and password
If you or your accountant is filing through software, you will need the Companies House online filing presenter credentials. These are an 11-digit presenter ID and an associated password. You can apply for a presenter account through the Companies House website if you do not already have one.
Completed and signed accounts
The accounts must be prepared in accordance with UK accounting standards (usually FRS 102 for most LLPs or FRS 105 for micro entities). A member of the LLP must sign the balance sheet on behalf of all members.
LLP number
This is the registered number of the LLP as shown on the Companies House register, beginning with 'OC'.
Appropriate filing software
If filing directly, you will need access to commercial accounting or company secretarial software that supports iXBRL submissions for LLPs. Companies House provides a software lookup tool to help you compare suitable products.
Step-by-Step LLP Accounts Filing Process
The following steps outline the general process for filing LLP accounts electronically through software. The precise screens and options will vary depending on the software package you use, but the underlying process is broadly the same.
Step 1 - Prepare and finalise the accounts
Ensure all figures are reconciled, all records are complete, and the accounts present a true and fair view of the LLP's financial position. If the LLP requires an audit, the auditor's report must be finalised and accepted before filing.
Step 2 - Ensure the balance sheet is properly signed
A member of the LLP must sign the copy of the balance sheet filed at Companies House on behalf of all members. If the LLP qualifies for an audit exemption, the balance sheet must also contain wording confirming that the LLP was entitled to an audit exemption under section 477 of the Companies Act 2006 (as applied by the relevant regulations), and that no member has required the LLP to obtain an audit. The member's name must be printed on balance sheet above their signature.
Step 3 - Generate the iXBRL tagged accounts
Using your accounting software, generate the accounts in iXBRL format. The software will apply the necessary XBRL tags to the financial data based on the FRC taxonomy. Carefully review the tagged accounts to ensure all figures, disclosures and tagging are accurate.
Most software packages include a validation step that will flag common errors or missing information before submission.
Step 4 - Enter your filing credentials
Enter the required Companies House credentials within your software. This will typically include the presenter ID, presenter password, LLP number, and LLP authentication code. Make sure the accounting period dates in the submission match the period covered by the accounts.
Step 5 - Validate and review the submission
Before submitting, run the software's validation checks. This will identify any tagging errors, formatting issues, or missing mandatory fields. Resolve all reported errors before proceeding. Many software packages also allow you to preview the accounts as they will appear to Companies House, which is a useful final check.
Step 6 - Submit the accounts to Companies House
Once you are satisfied that the accounts are correct, use the software's submit or e-file function to send the iXBRL accounts electronically to Companies House. The software will typically display a confirmation that the file has been transmitted successfully. However, it is important to understand that a successful transmission does not mean the accounts have been accepted. You must check the submission status separately.
Step 7 - Confirm acceptance
After submission, you should check the status of your filing through your software or through the Companies House website. Companies House will process the submission and send back a response indicating whether the accounts have been accepted or rejected.
If the accounts are rejected, you will receive a reason code explaining why. You must correct the issues and resubmit within the filing deadline to avoid a late filing penalty.
Key Filing Deadlines of LLP Accounts
Meeting the filing deadline is essential. Late filing triggers automatic penalties regardless of the reason, and Companies House has very limited discretion to waive them.
Situation
Filing Deadline
Subsequent accounts (most common) | 9 months after the end of the accounting reference period |
First accounts (period of 12 months or less) | 9 months after the accounting reference date |
First accounts (period of more than 12 months) | The longer of 21 months from the date of incorporation or 3 months from the accounting reference date |
Shortened accounting period (ARD changed) | The longer of 9 months from the new ARD or 3 months from the date of receipt of the change notice (form LL AA01) |
Important
The filing deadline applies even if it falls on a weekend or public holiday. Electronic filing counts as delivered only once accepted by Companies House, not when submitted. If your accounts are rejected due to errors, you must correct them and refile them before the deadline to avoid penalties.
Late Filing Penalties for LLP Accounts
If the accounts are not delivered to Companies House by the filing deadline, the law imposes an automatic civil penalty. The penalty amount depends on how late the accounts are. These penalties apply equally to LLPs as they do to private limited companies.
How Late the Accounts Are
Penalty Amount
Not more than 1 month | £150 |
More than 1 month but not more than 3 months | £375 |
More than 3 months but not more than 6 months | 750 |
More than 6 months | £1,500 |
Several further points are worth noting
Appeals against late filing penalties are rarely successful. Companies House will generally consider appeals only in truly exceptional circumstances beyond the LLP's control, such as a fire or flood that destroyed records shortly before the deadline. Reasons such as an accounting error, software problems, or work pressure will not succeed.
Conclusion
In conclusion, LLP accounts filing should be approached in a timely and organised manner. Filing early leaves enough time to correct any errors and resubmit if necessary, while planning helps ensure that authentication codes, reviews and any audit requirements do not cause delay. It is equally important to confirm that the accounts have been accepted, maintain proper records throughout the year and remain aware of legislative changes, including the move to mandatory software filing from April 2027.
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