What makes an Irish limited liability partnership permissible?
An Irish limited liability partnership (LLP) is a permissible donor or lender if it is:
registered as an LLP with the Companies Registration Office Ireland
has an office in Ireland or Northern Ireland from which the carrying out of one or more of its principal activities is directed
How do you check permissibility?
To check the permissibility of an Irish LLP you should check the register at the Companies Registration Office Ireland at core.cro.ie.
How do you check if the LLP is carrying out one or more of its principal activities in Ireland or Northern Ireland?
You must be satisfied that the LLP has an office in Ireland or Northern Ireland from which the carrying out of one or more of its principal activities is directed. The business can be non-profit-making.
Even if you have direct personal knowledge of the LLP, you should check with the Companies Registration Office Ireland to see if:
the LLP is still active
the LLP’s accounts and annual return are overdue
A LLP may still be carrying out one or more of its principal activities if it is in liquidation, dormant or late in filing documents, but you should make extra checks to satisfy yourself that this is the case.
For any LLP, you should consider looking at:
the LLP’s website
relevant trade, telephone directories or reputable websites
the latest accounts filed at the Companies Registration Office Ireland
If you are still not sure if the LLP is permissible you should ask for written confirmation that one or more of the LLP’s principal activities are directed from its office in Ireland or Northern Ireland.