The UK Structure That Keeps Tax Where You Live
A UK Limited Liability Partnership pays zero UK corporation tax. Profits flow directly to members and are taxed in their own countries. For non-residents earning foreign-sourced income, this can mean full UK-registered credibility with minimal UK tax exposure.
Who this is for
- International consulting partnerships that want a UK-registered entity without UK corporation tax
- Two or more professionals in different countries who want a shared legal structure with limited liability
- Cross-border advisory or legal practices where partners live and work outside the UK
- Non-resident entrepreneurs who want a credible UK address and Companies House number for contracts and banking
- Professional service firms - accountants, architects, engineers - choosing the LLP over a Ltd company for pass-through taxation
- Joint ventures with foreign-resident members who want profits taxed in their home jurisdictions
- Holding or investment structures where members prefer individual-level tax treatment over company-level corporation tax
One-time fee. Companies House registration fee (~£50) charged separately by Companies House.
Register a UK LLPWhat's included
- LLP incorporated at Companies House - certificate of incorporation and company number issued
- UK registered office address for the first year (required by law for all LLPs)
- Customised LLP agreement covering profit-sharing ratios, designated member responsibilities, decision-making, and exit provisions
- Designated member guidance - we explain Companies House filing obligations and annual duties in plain language
- HMRC partnership registration walkthrough - guidance on applying for the LLP's Unique Taxpayer Reference (UTR)
- Non-resident member briefing - summary of self-assessment obligations for members resident outside the UK
- Dashboard status tracking from submission to Companies House acceptance
- Direct message support throughout the process
How it works
Member details & LLP name
We collect designated member names, addresses, and countries of residence, and confirm your chosen LLP name is available at Companies House.
Companies House filing
We submit your LL IN01 incorporation application same-day. Companies House typically approves online applications within a few hours.
Certificate of incorporation issued
Your LLP certificate and company number arrive in your dashboard - the credential needed for bank accounts, contracts, and client agreements.
LLP agreement prepared
We deliver your customised LLP agreement reflecting your profit-sharing structure, designated member roles, and exit provisions.
HMRC registration & document pack
We walk you through registering the LLP with HMRC for self-assessment and provide each member with a summary of their UK filing obligations.
Frequently asked questions
How does LLP taxation differ from a UK Ltd company?
A UK Ltd company pays corporation tax (currently 25% on profits above £250,000, or 19% on small profits) at the entity level, then shareholders pay income tax on dividends. A UK LLP is tax-transparent: the entity itself pays no UK corporation tax. Profits are allocated directly to members, who pay tax on their share at their individual rates in their own countries. For non-resident members earning non-UK-sourced income, this can result in little or no UK tax on LLP profits.
Do non-resident members need to register with HMRC?
An LLP with UK-source income must register with HMRC and file a partnership tax return (SA800). Individual members who have UK-source income from the LLP must also register for UK self-assessment and file personal tax returns. Members who receive only foreign-source income through the LLP may have limited or no UK self-assessment obligations, but this depends on the nature of the income and any applicable double-tax treaty. We provide a non-resident member briefing and recommend taking advice from a UK tax professional.
Do the designated members need to visit the UK?
No. The entire LLP formation is handled remotely - no visit to the UK, no notarisation, and no apostille required. Designated members can be resident anywhere in the world. Ongoing Companies House filings (confirmation statement, annual accounts) can also be submitted remotely, typically through your accountant or a company secretarial service.
What are the designated member responsibilities?
An LLP must have at least two designated members at all times. Designated members are responsible for filing the annual confirmation statement at Companies House, filing annual accounts, notifying Companies House of changes to members or registered office, and signing off on HMRC partnership returns. These obligations can be met remotely and are often delegated to an accountant or company secretary.
Can a company (rather than an individual) be an LLP member?
Yes. UK LLPs can have corporate members - meaning another company or entity, including a foreign company, can hold a membership interest. This is commonly used in international structures where partners want their LLP share owned by a holding company rather than held personally. Corporate members receive profit allocations which are then taxed at the entity level in their home jurisdiction.
When does a UK LLP need to register for VAT?
A UK LLP must register for VAT when its UK taxable turnover exceeds £90,000 in any rolling 12-month period (the 2024/25 VAT threshold). LLPs that supply services entirely outside the UK may have limited UK VAT exposure, but the rules depend on the place-of-supply rules for the specific services and whether customers are business or consumer clients. VAT registration guidance is outside the scope of this service - we recommend consulting a UK VAT specialist.
What annual filings does a UK LLP have to make?
Every UK LLP must file: (1) a Confirmation Statement at Companies House once a year (confirming or updating registered details - fee £34 online); (2) Annual Accounts at Companies House (a set of accounts prepared to UK accounting standards); (3) a Partnership Tax Return (SA800) with HMRC each year. Designated members are responsible for ensuring these are filed on time. Failure to file accounts is a criminal offence and results in automatic financial penalties.
Is an LLP agreement legally required?
No - UK law does not require an LLP to have a written agreement. However, without one, the default rules under the Limited Liability Partnerships Act 2000 apply, which means all members share profits equally, no member is entitled to a salary, and any member can leave with reasonable notice. For most professional partnerships these defaults will not reflect your actual intentions. We strongly recommend a customised LLP agreement, which is included in this service.
Ready to get started?
Fixed price, real-time tracking, and expert handling, from first document to final approval.
Register a UK LLP