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Statutory guidance

People with significant control: 2026 LLP statutory guidance

How ‘significant influence or control’ should be interpreted for limited liability partnerships (LLPs).

Documents

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Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital@businessandtrade.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

These requirements introduce legal duties. Those failing to comply could be committing a criminal offence and could be fined, imprisoned, or both.

This guidance has been prepared by the Department for Business and Trade (DBT) with the help of business, civil society and legal experts.

Updates to this page

Published 4 March 2026

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