LLP accounts filing deadline: first year and LL AA01

In short: An LLP's accounts are due at Companies House 9 months after its accounting reference date, which is its year end. First accounts covering more than 12 months are due by the later of 21 months after incorporation or 3 months after the year end (GOV.UK: LLP accounts guidance, section 5). Weekends and bank holidays don't move the date.

Key facts (checked on 27 October 2026)

What is the LLP accounts filing deadline?

The deadline is 9 months after the end of the LLP's accounting reference period. The designated members must deliver acceptable accounts to Companies House by then, under section 442 of the Companies Act 2006 as applied to LLPs by regulation 17 of SI 2008/1911. An LLP with a 31 March 2026 year end files by 31 December 2026.

Months are counted to the matching date, with one rule for month ends. Under section 443, as applied to LLPs by the same regulation 17, when the year end is the last day of a month the deadline is the last day of the ninth month after it, "whether or not that is the corresponding date". A 30 April year end is therefore due on 31 January, not 30 January, and a 28 February year end is due on 30 November. Other year ends run to the same date nine months on. The GOV.UK LLP accounts guidance (section 5.1) gives the example of an LLP with a 4 April accounting reference date, which "has until midnight on 4 January of the following year".

The table shows worked deadlines for established LLPs, not first accounts, under sections 442 and 443 as applied by regulation 17.

When are an LLP's first accounts due?

If the first accounts cover more than 12 months, they are due by whichever is later: 21 months after the date of incorporation, or 3 months after the accounting reference date (GOV.UK LLP accounts guidance, section 5.2). A new LLP's first period normally runs past its first anniversary, so the 21-month date usually decides it.

The law words the 21-month rule as "nine months from the first anniversary of the incorporation of the LLP", in section 442(3) as applied by regulation 17 of SI 2008/1911. The first accounting period starts on the day of incorporation and ends on the last day of the month in which the first anniversary falls, so it normally runs for more than 12 months unless the members shorten it. The three examples below kept their automatic first year end.

First accounts can be due earlier than an ordinary 9-month deadline for the same year end. The LLP incorporated on 14 March 2025 must file its first accounts, to 31 March 2026, by 14 December 2026; an established LLP with that year end has until 31 December 2026. Likewise, the LLP incorporated on 2 June 2025 must file first accounts to 30 June 2026 by 2 March 2027, against 31 March 2027 for an established LLP. A diary entry of "year end plus 9 months" would make both new LLPs late. If the members shorten the first period to 12 months or less, the 21-month rule stops applying: the deadline becomes 9 months after the new accounting reference date, or 3 months from the date of the notice if that is later (GOV.UK LLP accounts guidance, section 5.3).

What is a new LLP's accounting reference date?

A new LLP's accounting reference date is the last day of the month in which the anniversary of its incorporation falls. An LLP incorporated on 14 March 2025 has a first accounting reference date of 31 March 2026, and later years end on 31 March unless the members change it (regulation 7 of SI 2008/1911, applying section 391).

The first accounting reference period must be "more than six months, but not more than 18 months", beginning with the date of incorporation, under section 391(3) as applied by regulation 7. Every later period is 12 months long. GOV.UK's example in section 1.2 of the LLP guidance: incorporated 6 April 2025, first accounting reference date 30 April 2026. The accounting reference date appears on the LLP's public record, and the LL AA01 page points you to the register to check it.

Members can end a financial year up to seven days either side of the accounting reference date, for example to use a 52-week year, under section 390 as applied by regulation 7. The deadline is still counted from "the end of the relevant accounting reference period" under section 442 (regulation 17), not from the last day of a 52-week year.

How do you change an LLP's year end with LL AA01?

File form LL AA01, or the online equivalent, before the filing deadline for the period you want to change. An LLP can shorten its current or immediately previous period as often as it likes, but it cannot extend a period beyond 18 months, and can normally extend only once in 5 years (GOV.UK LLP accounts guidance, sections 1.3 and 1.4).

The limits come from section 392 as applied to LLPs by regulation 7 of SI 2008/1911, whose exceptions to the 5-year rule are administration, a Secretary of State direction and alignment with a UK parent or subsidiary undertaking. GOV.UK is blunt on timing: "If your accounts are overdue, it is too late to change your ARD" (LLP accounts guidance, section 1.3). When a first period is extended to 18 months, "you must count the date of incorporation as the first day of the period" (section 1.4).

Take an established LLP whose period runs from 1 April 2025 to 31 March 2026, with accounts due on 31 December 2026. Every option below needs the notice at Companies House before 31 December 2026, the deadline for the period being changed.

You can make the change through Companies House's online service, through software, or on the paper form LL AA01, now at version 6.0. The LL AA01 page says paper forms take longer to process, and that Companies House has "stopped sending paper letters to confirm" a changed date, so check the LLP's record afterwards. Limited companies use form AA01 instead, covered in changing a company's year end.

What if the LLP's deadline falls on a weekend or bank holiday?

The deadline stays the same. GOV.UK says that if the filing deadline falls on a Sunday or a bank holiday, "it is still a legal requirement to file your accounts by that date" (LLP accounts guidance, section 5). Plan to file several working days early, especially when sending accounts on paper.

An LLP with a 30 April 2026 year end has a deadline of 31 January 2027, which is a Sunday, so Monday 1 February is too late. The same section of the LLP accounts guidance adds that if accounts filed close to the deadline are rejected, "you will not get any extra time to file", and that the record shows them as overdue until Companies House has examined and accepted them.

Can an LLP get more time to file its accounts?

Only if an unplanned event outside the LLP's control, such as illness or a fire, stops it filing, and only if it applies before the deadline (GOV.UK LLP accounts guidance, section 5.4). Companies House takes applications online, and the law caps the total filing period at 12 months after the year end.

The legal power sits in section 442(5) and (5A) as applied by regulation 17: the Secretary of State may extend the period "for any special reason" on an application made before it expires, but not to "more than twelve months after the end of the relevant accounting reference period". Companies House's apply for more time page, which the LLP guidance links to, asks for the company number, the reason and any supporting documents, and says you "may not be eligible if you've already extended your accounts deadline".

What are the penalties for late LLP accounts?

A civil penalty of £150 applies if the accounts are up to 1 month late, £375 up to 3 months, £750 up to 6 months and £1,500 after that. The penalty doubles if accounts are filed late in 2 successive financial years (Companies House: late filing penalties).

The designated members carry personal risk too: the LLP accounts guidance (section 6.2) says failure to deliver documents is a criminal offence "and all the designated members of the LLP risk prosecution". Appeals succeed only in exceptional circumstances; our late filing penalties guide covers them.

Is the LLP's SA800 tax return due on the same date?

No. The Partnership Tax Return (SA800) goes to HMRC on Self Assessment dates tied to the tax year, not to the accounts deadline. For the 2025–26 tax year it is due by 31 October 2026 on paper or 31 January 2027 online (HMRC Partnership Tax Return Guide 2026).

The two dates belong to different bodies. A trading LLP is normally taxed as a partnership: its activities "are treated as carried on in partnership by its members" under ITTOIA 2005 section 863, so the members are taxed on their profit shares and the LLP reports the figures on the SA800. HMRC's guide says a late SA800 costs each partner a £100 penalty, and says you may have longer if the notice to file came after 31 July 2026 or a company is a partner; the form is on the SA800 page. An LLP with a 30 April 2026 year end has two filings due on 31 January 2027: its accounts at Companies House and its 2025–26 online SA800 at HMRC.

Can Taxley prepare and file your LLP's accounts?

Not yet. Taxley's service for dormant, micro-entity and small LLP accounts isn't open to customers yet, so for now an LLP's accounts need other software, an agent or a paper filing. Taxley works for UK limited companies today, and the rules in this guide apply whichever route you use.

Taxley (taxley.co.uk), UK online software that prepares and files the Company Tax Return (CT600) with HMRC and the annual accounts with Companies House, works for limited companies: it prepares micro-entity, small and dormant company accounts with the CT600, files the return with the company's own Government Gateway login, and files the accounts at Companies House once the return is paid and the accounts are finished. It doesn't give tax advice, so review your figures before you file. If you also run a limited company, take the 30-second check to see whether Taxley fits your company, or see the price for your company.

Frequently asked questions

Does a dormant LLP have the same accounts deadline?

Yes. A dormant LLP still files accounts every year, and the same 9-month deadline and first-accounts rule apply (GOV.UK LLP accounts guidance, section 5). What changes is the content, not the date. See our dormant LLP accounts example.

Who is legally responsible for filing an LLP's accounts on time?

The designated members. Section 441 as applied by regulation 17 of SI 2008/1911 says "The designated members of an LLP must deliver to the registrar" the accounts for each financial year. They are also the members who risk prosecution if the accounts are late.

What time on the deadline day do the accounts have to arrive?

By midnight. GOV.UK's worked example says an LLP with a 4 April accounting reference date "has until midnight on 4 January of the following year" (LLP accounts guidance, section 5.1). The accounts must also be accepted, so leave time for a rejection.

Can an LLP file its accounts on the Companies House website?

Only certain package accounts. GOV.UK says "Limited liability partnerships can only file certain package accounts using this service" (File your accounts). Ordinary dormant, micro-entity and small LLP accounts go through commercial software or on paper. Our guide to filing LLP accounts online explains the routes.

Do I need an audit before the deadline?

Not if the LLP qualifies as small and claims exemption under section 477, applied to LLPs by regulation 34 of SI 2008/1911. Unaudited accounts have the same deadline. Our guide to LLP audit exemption covers who qualifies.

General information, not personalised tax or accounting advice. Rules and figures checked on GOV.UK and legislation.gov.uk on 27 October 2026.