limited liability partnership - Accounts

limited liability partnership - Accounts

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Dear All,

Hope you are doing well,

My client, who has been running a dormant LLP for their first accounting period 01 May 2014 to 31 May 2015. I have prepared the abbreviated dormant account which are ready for submission to companies house by post.

I have also created a set of dormant LLP accounts BUT UNABLE to find the postal address of HMRC to submit the full set of Dormant LLP Account. Can you please help me with that?

Do I need to submit the NIL LLP tax return OR not? If yes which tax return I should be filling?

Thank you very much for your time and support.

Best regards,
Ravi Raval 

Replies (3)

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paddle steamer
By DJKL
11th Jan 2016 12:34

Surely the question is have HMRC issued a notice to deliver a partnership tax return to the LLP?

There is no requirement to lodge accounts with HMRC, partnerships merely submit a partnership return, the key is did someone tell HMRC that the LLP was commencing to trade (which of course it has not) and was a UTR issued for the LLP by HMRC?

Appreciate the reality may be that your client does not know what they have done so deciding if return required may  well involve checking with HMRC.

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Replying to Glennzy:
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By raviraval
11th Jan 2016 14:39

My client has received the UTR number for partnership.  But we never informed HMRC the start date of trading.

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Replying to Ranse:
paddle steamer
By DJKL
11th Jan 2016 15:34

My gut feeling is

raviraval wrote:

My client has received the UTR number for partnership.  But we never informed HMRC the start date of trading.

My gut feeling is that HMRC will expect a return, insofar as I am aware (and I stand to be corrected) unlike CT for a company, where the ref  number is issued on auto pilot, with a partnership (and an LLP) that is not the case. 

I think whoever applied for the UTR has in effect told HMRC the trade has commenced and hence HMRC will expect a return, but best bet is to call HMRC to find out.

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