The members of an LLP have a duty to deliver its accounts and reports for each financial year to Companies House, unless the LLP falls within the dormant subsidiaries exemption in section 448A of the Companies Act 2006 (CA 2006). The availability of the dormant subsidiaries exemption to LLPs is identical to that applicable to companies and is discussed further in Practice Note: Dormant companies—accounts and audit—Dormant company exemption from the requirement to file accounts.

According to the status of the LLP in the financial year in question, there will be some variation in the form and content of the accounts and reports that are filed.

For a general overview of the statutory framework governing LLP annual accounts and reports, see Practice Note: LLP Accounts and reports—an outline of the statutory framework.

As a result of the coronavirus pandemic the Corporate Insolvency and Governance Act 2020 and the Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020 provided temporary extensions of the period for companies to file their accounts and reports.

For further information see