Guidance

Late filing penalties: limited liability partnerships

How a late filing penalty (LFP) will be imposed against a limited liability partnership (LLP) if its accounts are not filed on time.

Documents

Details

This guide applies to all LLPs registered in the UK. It explains how an LFP will be imposed against the LLP if its accounts are not filed by the filing deadline. It also tells you how to appeal if an LFP has been imposed.

Published 1 April 2014
Last updated 22 February 2018 + show all updates
  1. LFP manual v8.0 uploaded.
  2. Link to accessibility information added.
  3. New version relating to changes brought in by the The Small Business, Enterprise and Employment Act.
  4. Guidance updated to version 2.6
  5. Welsh translation added
  6. 'Late filing penalties - appeals' booklet added
  7. First published.