LLPs: what you file instead of a CT600

Short version. An LLP (limited liability partnership) does not pay Corporation Tax and does not file a CT600. Its profits are taxed on the individual members through Self Assessment, and the LLP files an SA800 partnership return to HMRC plus 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).

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, so it looks like a company, but for tax it is treated as a partnership. That means the LLP itself is “tax transparent”: it does not pay tax on its own profit. Instead, HMRC taxes each member on their share of the profit through the member's own tax return. Because there is no company-level Corporation Tax, there is no CT600 to file for the LLP.

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

An LLP has obligations in two places, and neither is a CT600.

• To HMRC: an SA800 Partnership Tax Return reporting the LLP's profit and how it is shared between members. Each member then reports their own share on their personal Self Assessment return (the SA100, with the SA104 partnership pages).
• 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). An LLP needs a different HMRC return (the SA800) and different accounts (members' capital), which we do not generate. Rather than produce the wrong documents, we block LLPs up front: 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 includes their share of the profit on their personal Self Assessment return by the usual deadline.

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.