iXBRL tagging for LLPs

Accounts yes, CT600 no

Limited Liability Partnerships deliver annual accounts to Companies House every year, prepared under the LLP SORP with members' capital and current accounts in place of share capital — and those accounts need the same correct taxonomy mapping any Companies House filing does.

What LLPs don't do is file a CT600. An LLP is tax-transparent — its members are taxed individually on their share of profits through Self Assessment or, for corporate members, their own Corporation Tax return. If you've been told your LLP itself owes a Company Tax Return, that's worth checking with your accountant before paying anyone to tag one.

What we tag

• LLP SORP-compliant balance sheet and profit and loss account
• Members' capital and current account disclosures
• Notes specific to the LLP structure

/faq

Frequently asked questions

Does an LLP file a CT600?

No. LLPs are tax-transparent — members are taxed individually on their share of profits, not the LLP itself. The LLP still files annual accounts with Companies House, just not a Company Tax Return.

What accounting standard applies to LLP accounts?

LLPs generally prepare accounts under the LLP SORP (Statement of Recommended Practice), which adapts standard UK GAAP concepts — like members' capital in place of share capital — to the partnership structure.

Do dormant LLPs still need to file?

Yes — an LLP with no trading activity still has the same annual Companies House filing obligation as a trading one, and the same late filing penalties apply.