LLPs: what you file instead of a CT600

Last updated: 8 October 2026

Short version. An LLP (limited liability partnership) normally has no Corporation Tax charge of its own when it carries on a business with a view to profit. Its members are taxed on their shares, with individual members using Income Tax and corporate members using Corporation Tax. The usual LLP return is an SA800 partnership return, alongside LLP accounts to Companies House. SimpleCompanyTax files CT600 Corporation Tax returns and limited-company accounts, so we cannot file for an LLP. You can tell an LLP by its company number, which starts with OC (England and Wales), SO (Scotland) or NC (Northern Ireland).

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Why an LLP is different from a limited company

Corporation Tax is a tax on companies. An LLP is registered at Companies House and gives its members limited liability. Partnership tax treatment depends on carrying on a trade, profession or other business with a view to profit. It is not universal. If transparency switches off, the LLP can itself become liable to Corporation Tax. Temporary cessation and qualifying winding-up exceptions can preserve transparency. See HMRC PM131450 and PM131490.

A normal private limited company (Ltd) is the opposite. The company pays Corporation Tax on its own profit and files a CT600. That is the path SimpleCompanyTax is built for. See which company types we support.

What an LLP files

For a normally tax-transparent LLP:

To HMRC: an SA800 Partnership Tax Return reporting the LLP's profit and how it is shared between members. Individual members normally report their share through Self Assessment. Corporate members report it in their Company Tax Return.
To Companies House: annual LLP accounts and a confirmation statement. LLP accounts use the LLP version of the accounting standards, with members' capital and members' interests in place of the share capital and shareholders you would see in company accounts.

You can read HMRC's guidance on the SA800 partnership return and Companies House guidance on LLP filing requirements on GOV.UK.

Why SimpleCompanyTax cannot file for an LLP

Our software produces a CT600 Corporation Tax return and limited-company accounts (with share capital and shareholders). We do not support LLP accounts or the LLP tax rules, whether transparent or not. When you add a company we check its type at Companies House, and if it is an LLP we tell you it is not supported before you enter any figures or pay.

What to do instead

If your business is an LLP, you have a few options for the SA800 and the members' personal returns:

File the SA800 through commercial partnership tax software, or with the help of an accountant. HMRC's own online service does not cover the SA800, so most LLPs use software or an accountant.
File your LLP accounts with Companies House through their LLP accounts service or your accountant.
Make sure each member reports their share through the appropriate personal or company return.

This article is general guidance, not tax advice. LLP taxation can be involved where members are themselves companies or where profit-sharing changes during the year. If you are unsure, check GOV.UK or speak to an accountant.