Companies House

LLP Incorporation and Accounting Reference Date

How to register a limited liability partnership and how to change its accounting reference date, which sets when its financial year ends.

Forms covered

FormDescription
LL IN01 (version 12.0, 08/26)Application to incorporate an LLP
LL AA01 (version 6.0, 03/26)Change of accounting reference date of an LLP

Deadlines and fees

  • Incorporation costs £100 online or £124 on paper.
  • First accounts are due within 9 months of the ARD, or 21 months from incorporation if the first period is longer than 12 months.
  • The first confirmation statement is due within 14 days after the first 12 months.
  • Member changes must be reported within 14 days.
  • LL AA01 must be filed before the accounts deadline for the affected period.

Key points

  • LL IN01 is only for LLPs. Companies use IN01.
  • An LLP must have two designated members at all times.
  • The proposed name must be available.
  • LL AA01 can’t extend a period beyond 18 months unless the LLP is in administration.

FAQs

Frequently asked questions

Can we change the ARD once accounts are overdue?

No. LL AA01 must be filed before that deadline.

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