How to Form a UK Limited Liability Partnership (LLP) (2026 Guide)
Everything non-residents need to register a Limited Liability Partnership (LLP) with Companies House: fees, timeline, ownership rules, taxes, and the full formation process. 100% remote.
To form a UK Limited Liability Partnership (LLP), register with Companies House (fee: £50 (standard) or £78 (same-day)) with a compliant registered office, minimum None capital, and formation documents. Requires at least two members. Non-UK residents can be members. At least two designated members required. Processing takes 24 hours online.
£50 (standard) or £78 (same-day)
24 hours online
£34 confirmation statement plus partnership accounts
Requires at least two members
Corporate Tax
LLPs are tax-transparent. Profits pass through to members and are taxed at individual UK income tax rates or, for non-UK members, only on UK-source income.
VAT / GST
VAT at 20% standard rate. Registration threshold £90,000.
Why form a Limited Liability Partnership (LLP)
- Tax transparency for non-UK partners on non-UK-source income
- Flexible profit-sharing between members
- Limited liability protection like a company but partnership tax treatment
Watch outs
- Requires at least two members at all times, drops to sole membership within six months trigger loss of limited liability
- Public disclosure of member details including designated members
Best for
Frequently Asked Questions
Other United Kingdom entity options
Ready to Form Your Limited Liability Partnership (LLP)?
Start online in minutes. Our team handles the Companies House filing, registered office, and post-formation compliance.