Limited liability partnership
A body corporate (a legal entity in its own right) with members, not shareholders or directors. Members are taxed as partners, and the LLP agreement is private.
- Entiva fee to form
- $119
- Government fees to form
- £152
- Run plan
- $49 a month
- Steps to form
- 12
- Ongoing filings
- 9
- Ways to close
- 5
Who it suits, and what defines it.
Governed by the Limited Liability Partnerships Act 2000.
Who it suits
- Owners who want members rather than shareholders or directors.
- Members who want to be taxed as partners.
- Groups that want a private agreement that is not filed.
Key facts
- Legal form
- A body corporate
- Members
- At least 2 designated members
- Taxation
- Members are taxed as partners
- LLP agreement
- Private and not filed
- Accounts
- Filed within 9 months of year end
- Confirmation statement
- LL CS01 every 12 months
- Registered in
- England and Wales, Scotland or Northern Ireland
- Law
- Limited Liability Partnerships Act 2000
What the law requires.
8 rules, each in plain words.
A registered office and registered email address
The registered office must be an appropriate address.
Identity verification for every individual member
Verification for corporate members has been deferred, with no date set.
People with significant control and a yearly confirmation statement
Information about people with significant control (PSCs) goes to Companies House on LLP PSC forms, and the LL CS01 is filed each year.
Accounts filed within 9 months of the year end
Registration with HMRC for Self Assessment
The partnership registers on form SA400 or online.
At least 2 designated members
A name ending 'LLP' or 'limited liability partnership'
A private LLP agreement
It is not filed, and default rules apply if there is none.
How Entiva forms it.
12 steps. Entiva prepares and files each one, and collects every signature the law needs.
The steps
12 steps- 1Check the name is available
The name must end 'LLP' or 'limited liability partnership'.
- 2Verify each individual member's identity
Each individual member is verified. Verification of corporate members is deferred.
- 3Adopt the LLP agreement
The agreement is not filed. Default rules apply otherwise.
- 4Incorporate the LLP at Companies House
The LL IN01 needs at least 2 designated members. Government fee: £100, or £156 same-day.
- 5Admit a member
Further members can be admitted after incorporation.
- 6Set up the accounting records
- 7Register for Self Assessment
The LLP and each member register with HMRC.
- 8Register for VAT
Needed once taxable turnover passes £90,000. Voluntary before that.
- 9Register as an employer for PAYEOnly if needed
Only if the LLP employs staff.
- 10File the workplace pension declarationOnly if needed
Only once there is a member of staff.
- 11Pay the data protection fee
Paid to the Information Commissioner's Office (ICO) before processing personal data, unless exempt.
- 12Set up handling of statutory postOnly if needed
Optional. Sets how post at the registered office or service address is handled.
Documents
5- LL IN01 incorporation document with members' particulars
- Statement of compliance (Limited Liability Partnerships Act 2000, section 2)
- LLP agreement (private and not filed)
- Identity verification record for each individual member
- Certificate of incorporation
Who takes part
5- Every individual member verifies their identity with Companies House
- A company acting as a member is checked, with the people who own it
- Each person with significant control gives a personal code within 14 days
- A company that founds the LLP is checked down to the individuals who own it
- Anyone owning or controlling over 25% gives ID and proof of address
What has to be filed, and when.
Entiva tracks every deadline from the day it is formed, and files before each one.
Every year, and as things happen
9 filings- File the confirmation statement
Within 14 days after the end of each 12-month review period
- File the annual accounts
9 months after the year end. First accounts: 21 months after incorporation
- File the Partnership Tax Return
31 October (paper) or 31 January (online) after the tax year
- Verify existing people with significant control
In each existing PSC's birth-month or confirmation-date window, until about 18 Nov 2026
- Pay the data protection fee
Every 12 months, on the renewal date the ICO sets
- File the workplace pension declaration
Within 5 months of duties starting, and within 5 months of each re-enrolment
- Report and publish the gender pay gap
By 4 April each year, with 250 or more employees
- Keep the accounting records
At least 3 years. HMRC requires 6 years
- File dormant accounts
While dormant: 9 months after the year end
The changes Entiva handles.
Each change is prepared, approved, signed and filed.
The most common changes
10 changes- Admit a member
- End a member's membership
- Change a member's details
- Change the registered office
- Change the LLP's name
- Add a person with significant control
- Appoint an auditor
- Change the accounting year end
- Record a members' decision
- Register a charge over the LLP's assets
How it closes.
5 routes. The right one depends on whether it can pay its debts, and who starts it.
Voluntary strike-off
For an LLP that has not traded in the last 3 months and whose members agree.
- 1
Cancel the VAT registration
- 2
Close the PAYE scheme
- 3
Apply to strike the LLP off the register
- 4
Withdraw the application if the position changes
Members' voluntary liquidation
For a solvent LLP, where the designated members make a declaration of solvency.
- 1
Start the members' voluntary liquidation
- 2
File the liquidator's annual progress report
- 3
Make the final account and dissolve the LLP
Creditors' voluntary liquidation
For an insolvent LLP.
- 1
Start the creditors' voluntary liquidation
- 2
Make the final account and dissolve the LLP
Compulsory liquidation
When the court makes a winding-up order.
- 1
Petition the court to wind up the LLP
- 2
The court makes a winding-up order and the winding up is concluded
Restoration
For a dissolved LLP that needs reviving, within 6 years.
- 1
Apply to restore the LLP to the register
- 2
Apply to the court to restore the LLP
- 3
Deliver the court order to Companies House
What Entiva does for you.
From the first filing to the last.
Limited liability partnership
- Files the LL IN01 incorporation document with each member's personal code.Formation
- Verifies each individual member's identity for Companies House.People
- Drafts the LLP agreement from a template, or takes yours, and collects each signature.Formation
- Files the LL CS01 confirmation statement within 14 days of each review period.Ongoing
- Files the annual accounts once the members have approved them.Ongoing
- Files the Partnership Tax Return (SA800) once the nominated partner approves.Ongoing
Build it with the API.
Every step on this page is an action in the Entiva API, with its documents, signatures and filing.
What it costs, item by item.
Every Entiva fee and every government fee, from forming it to closing it.
Forming it
$119one-off
- Government fees
- £152
Steps marked only if needed are not counted.
Closing it
From $129
- Entiva fee
- Fixed, quoted first
- Government fees
- At cost
Included in the Run plan
- Registered office in the UK
- File the confirmation statement
- File the annual accounts
- File the Partnership Tax Return
- Verify existing people with significant control
- Keep the accounting records
- Routine changes
- Every deadline tracked
Extra, at a fixed fee
- File the workplace pension declarationOnly if needed
- Pay the data protection fee
- Report and publish the gender pay gap
Each extra is quoted before it starts, and nothing is done until you approve it.
Forming it
Entiva's formation fee is $119, one-off. Government fees are passed through at cost.
£100 software, £156 same-day, £124 paper.
The registration threshold is £90,000.
Tier 1 £52; tier 2 £78; tier 3 £3,763; £5 off by direct debit.
Excludes steps marked only if needed.
Every year
The Run plan costs $49 a month ($588 a year).
£50 online or software, £110 paper.
Tier 1 £52; tier 2 £78; tier 3 £3,763; £5 off by direct debit.
Changes
Routine changes are included in the Run plan.
LLPs: £20 software, £30 paper, £85 same-day.
Closing it
Closing is a fixed-fee project, quoted before it starts.
The Gazette 2026 price list: £96.55 plus VAT per corporate insolvency notice placed by webform, XML or template. A CVL normally needs two notices, about £193.10 plus VAT.
Gazette notice extra: £96.55 plus VAT via webform.
Entiva fees are in US dollars. Government fees are in the currency each authority charges, passed through at cost when the filing is made. Taxes are separate.
Start with your first company.
We are onboarding a small group of founders and finance teams with entities in more than one country.