When is LLP Form 8 filed?
An LLP files Form 8 within 30 days from the end of six months of its financial year. Where the year ends on 31 March, six months end on 30 September and Form 8 is due on 30 October. The form is the statement of account and solvency. It is not the annual return.
No. Form 11 is the annual return, due on 30 May. Form 8 is the statement of account and solvency.
When is it due?
The designated partners declare, on that form, that the statement of assets and liabilities is true and that the LLP can pay its debts as they fall due. A digital signature of the designated partners is used. The year’s other LLP date, Form 11 on 30 May, is on the LLP compliance page.
What does it state?
A statement of account and a declaration of solvency. It is not a substitute for the income-tax return. An LLP that is below the audit threshold still files Form 8. This page does not quote the additional fee for a delay.
What is a different form?
Form 11 is the annual return. Form 3 files the LLP agreement. A company files AOC-4, not Form 8. How the LLP is formed is on the registration page.
Frequently asked questions
Four questions cover Form 11, the date, a small LLP, and the late fee.
Is Form 8 the annual return?
No. Form 11 is the annual return, due on 30 May. Form 8 is the statement of account and solvency.
Is the due date always 30 October?
It is 30 October when the financial year ends on 31 March. The rule is 30 days from the end of six months of that year. A different year-end moves the date.
Does a small LLP skip the form?
No. An LLP files Form 8 whether or not it needs a statutory audit. The audit threshold does not remove the form.
Does this page quote a daily fee?
No. A delay draws an additional government fee. The figure is not restated here.
Sources
Form 8 is the Statement of Account and Solvency under the LLP Rules. It is filed within 30 days from the end of six months of the financial year. Form 11 is a different filing.