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:: Informacje o LLP

What is an LLP?
It is an alternative corporate business vehicle that gives the benefits of limited liability but allows its members the flexibility of organising their internal structure as a traditional partnership. The LLP is a separate legal entity and, while the LLP itself will be liable for the full extent of its assets, the liability of the members will be limited.

When were they introduced?
The Limited Liability Partnerships Act 2000 and Regulations 2001 came into force on 6 April 2001.

What sort of organisation can become an LLP?
Any new or existing firm of two or more persons can incorporate as an LLP.

Can I incorporate an LLP in Scotland as well as England/Wales?

Can I convert from being a limited company to an LLP?
The LLP legislation does not allow for a 'conversion process' - in the way that a limited company can convert to PLC status under the Companies Act, for example. Anyone with a current limited company wishing to transfer their existing company name to a new LLP should contact the LLP Team Leader. The process will involve a closely controlled company change of name and an LLP incorporation. Establishing contact prior to submitting the necessary forms will help ensure that this process is completed as smoothly as possible.

What are the LLP disclosure requirements?
They are similar to those of a company. LLPs are required to provide financial information equivalent to that of companies, including the filing of annual accounts. Among other things, they are also required to:
 - File an annual return
 - Notify any changes to the LLP's membership
 - Notify any changes to their members names & residential addresses
 - Notify any change to their Registered Office Address

What are the duties of a designated member?
Designated members are responsible for carrying out certain duties including some of those that would normally be carried out by a company director or secretary. They include such things as:
 - Signing the annual accounts
 - Filing the annual accounts and annual returns with Companies House
 - In the event of Insolvency proceedings, providing any statement setting out the affairs of the business
   i.e. assets, debts and liabilities.

How is an LLP taxed?
An LLP is taxed as a partnership. The internal structure of the LLP is similar to that of a partnership. The members provide working capital and share any profits. Income derived by the members from the LLP will be closer to that of a partnership than to the dividends paid by companies.The Act also provides that any partnership converting to an LLP will receive relief from stamp duty on any property transferred in the first year, subject to conditions. Members will be liable to pay Class 2 and Class 4 National Insurance contributions. For further information on Tax and National Insurance please visit the Inland Revenue Website: www.inlandrevenue.gov.uk

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