Register an LLP with HMRC for Tax: 2026/27 Guide

Updated for 2026/27. Companies House incorporation does not automatically complete every HMRC registration. A new LLP normally needs to register the partnership for Self Assessment, identify its nominated partner and ensure each member has the correct personal or corporate tax registration.

When to register

Register promptly after the LLP starts business. For Self Assessment, HMRC normally expects notification by 5 October following the end of the tax year in which a liability to file first arises. Waiting until the filing deadline risks penalties, missing UTR information and delays authorising an accountant.

If an LLP starts trading during the tax year ending 5 April 2027, the usual notification date is 5 October 2027, although earlier registration is strongly advisable.

Information to prepare

• Registered LLP name, Companies House number and incorporation date
• Registered office and principal business address
• Date the business started and nature of trade
• Accounting date
• Details of every individual and corporate member
• Name and contact details of the nominated partner
• National Insurance numbers and UTRs where applicable
• Business bank and agent details where requested

Register the LLP partnership

The nominated partner registers the LLP with HMRC using the current online or prescribed partnership process. HMRC issues a Unique Taxpayer Reference for the LLP. Keep it separate from each member’s own UTR and from the Companies House registration number.

The LLP UTR is used for the partnership return, form SA800. It is sensitive and should be shared securely only with authorised people.

Register individual members

Each individual member generally needs Self Assessment registration for partnership income, even if the LLP’s nominated partner has registered the partnership. Existing taxpayers retain their personal UTR but should ensure HMRC knows about the new partnership source. New taxpayers may need the current individual-partner registration process.

Corporate members

A corporate member normally reports its allocated LLP profit in its Corporation Tax computation. Ensure the company is registered for Corporation Tax where required and that the LLP allocation reaches the company accountant in time for its CT600 and accounts. Mixed individual/corporate structures should be reviewed for profit-allocation anti-avoidance rules.

Choose a nominated partner

The nominated partner handles the partnership tax return and HMRC correspondence. This role is different from a Companies House designated member, although the same person can perform both. Record the appointment and make contingency arrangements for absence or departure.

VAT registration

VAT is a separate registration. It is generally compulsory when the LLP’s taxable turnover exceeds £90,000 in the rolling 12-month test or is expected to exceed the threshold in the relevant forward-looking period. Voluntary registration may be possible below the threshold. If an old partnership transfers a going concern, consider whether the VAT number should transfer or a new registration is needed.

PAYE and workplace pensions

Register as an employer before the first payday if the LLP will employ staff or pay members treated as employees under the salaried-member rules. PAYE, Real Time Information and workplace-pension duties are separate from the partnership Self Assessment registration.

Construction Industry Scheme and other registrations

An LLP working as a contractor or subcontractor in construction may need CIS registration and verification. Other sectors can require excise, money-laundering supervision, import or professional-regulator registrations. Companies House incorporation alone does not grant these permissions.

After registration

1. Save the LLP and member UTRs securely.
2. Set up HMRC online services or compatible software access.
3. Authorise the accountant or tax agent if required.
4. Create separate calendars for SA800, member returns, VAT and PAYE.
5. Keep digital bookkeeping and member allocation records from day one.
6. Tell HMRC when the nominated partner, address or business status changes.

2026/27 filing deadlines

For the tax year ending 5 April 2027, the partnership’s paper SA800 is generally due by 31 October 2027 and the online return by 31 January 2028. Individual members usually share the 31 January 2028 online deadline and payment date. Corporate members follow their own Corporation Tax timetable.

Common registration mistakes

• Assuming Companies House tells HMRC everything automatically
• Using a member’s UTR as the LLP UTR
• Registering the LLP but not the individual members
• Missing VAT or PAYE registration because turnover or staffing changed
• Failing to replace a departed nominated partner
• Waiting until January to request missing access codes

Use the official HMRC guidance on registering for Self Assessment and the SA800 partnership return. Our guide to how LLPs are taxed explains member liabilities.

Frequently asked questions

Does the LLP use the Companies House number for tax?

No. HMRC issues a separate LLP UTR for the partnership return.

Does every member need a UTR?

Individual members who file Self Assessment generally use their own UTR; corporate members use their company tax records.

Can an accountant register the LLP?

An authorised agent can assist, but the nominated partner and members remain responsible for complete and accurate information.

This guide is general information. Registration requirements depend on the LLP’s trade, members and taxes.