Company Incorporation Guide
UK company registration explained
Applicable country/region: GB - United Kingdom
Published: Updated:
- Written by our advisory team
- United Kingdom rules and requirements
- Checked against official sources
Guide overview
What one application sets in motion
UK company registration takes one application to Companies House, and it sets up a private company limited by shares. The online form writes the memorandum, and model articles apply unless the company has its own. No name is reserved in advance. Companies House then issues a certificate of incorporation. It shows the company exists in law, with its company number and date of formation. Taken step by step, a founder abroad first picks the vehicle. Next comes the file that agents and banks keep on the owners and on anyone behind a foreign parent. The registered office and each director's identity check must be in place before filing. Tax set-up comes at or after filing, then yearly filings.
COMPANY TYPES
Choosing the vehicle for a business owned from abroad
A trading business owned from abroad can form a private company limited by shares (Ltd). Most companies are limited by shares, and each stands apart in law from its owners. Shareholders are liable only up to what they put in. A foreign parent can register a UK subsidiary and is generally not liable for the subsidiary's debts. An overseas company with a place of business in the UK can instead register a UK establishment. That branch is not a new UK company, so the overseas company stays liable for its debts. LLP members are taxed on their profit share, like partners. Only a public limited company may offer shares to the public, under heavier capital and officer rules.
Reading the company types
Rows cover ownership, shareholder and director rules, capital and notes for each company type.
United Kingdom LTD Basic Information
Ownership:
Consolidated Ownership
Limited Liability:
Positive
Publicly Participates In Capital Market:
Negative
United Kingdom LTD Registered Capital Requirement
Minimum Registered Capital Requirement:
1. No statutory minimum share capital; a share can be any value (for example, 1 pound).
Capital Injection Not Required:
Positive
REQUIRED DOCUMENTS
Why agents and banks must know who owns the company
Companies House takes no identity papers, so the file serves others. Firms that handle company incorporation work under anti-money-laundering (AML) rules. So do banks that open business bank accounts. They must know who owns and controls the company. An agent that checks identity for Companies House must be an Authorised Corporate Service Provider (ACSP). ACSPs include formation agents, solicitors and accountants supervised for AML. Companies House says its own check is not AML due diligence. The application also names the company's persons with significant control (PSCs), who own or control it. A UK parent is recorded in its own right. A foreign parent, unless listed on certain markets, is looked through to whoever holds a majority stake in it.
Reading the documents
Rows are document types grouped by who provides them; each entry ends with its process and format.
Natural Person Shareholders & Directors's Required Documents
Passport:
Shareholder and director passport data page scan;
Process: Not ApplicableFormat: Scan Copy
Proof of Address:
Shareholders and directors' address proof: scanned copies of water, electricity, and gas bills, or bank statements. It needs to be translated into English, and the documents should clearly indicate the name, address, and date of the shareholder/director, not exceeding one month. (Note: if your address is located within the territory of mainland China, due to anti-money laundering regulations, we can only accept comprehensive personal bank information certificates stamped by local banks as address proof).
Process: Not ApplicableFormat: Scan Copy
Legal Entity Shareholders's Required Documents
Proof Of Registration / Business License:
Business license of the holding company.
Process: Not ApplicableFormat: Scan Copy
Passport:
The legal representative of the holding company and the scanned copy of the first page of the passport of shareholders holding more than 25% of the shares.
Process: Not ApplicableFormat: Scan Copy
Proof of Address:
Shareholders and directors' address proof: Scanned copies of water, electricity, and gas bills or bank statements. They need to be translated into English, and the documents must clearly show the name, address, and date of the shareholder/director, not exceeding one month. (Note: if your address is in mainland China, due to anti-money laundering regulations, we can only accept personal bank information comprehensive certificates stamped by local banks as address proof.)
Process: Not ApplicableFormat: Scan Copy
REQUIREMENTS AND ESTIMATED COST
UK company registration requirements for non-residents
The registered office must be UK based, at a physical UK address in the same part of the UK as the registration. That part can be England and Wales, Scotland or Northern Ireland. Post sent there must reach someone acting for the company, and a PO Box is not allowed. Directors need not be UK residents. Since 18 November 2025, every new director and PSC must verify their identity with Companies House. Other shareholders do not. The application needs each director's Companies House personal code, and each PSC has 14 days to give theirs. The usual mistakes are reading the address as a residence test and filing before every director has a code.
Reading the requirements
Base cost is the service and government fees; each requirement shows if it is included and what solving it costs; the estimate adds them up.
Base Cost
Service Fee:
GBP 100
Government Fee:
GBP 100
Requirements
Registered Address: British companies need to have a British address
To register a company in the UK, a UK address is mandatory. If you do not have a UK address, you can opt for the Registered Address service provided by TKEG Expat™ (DE). The service already includes one year of address hosting in England or Scotland, UK.
To register a company in the UK, a UK address is mandatory. If you do not have a UK address, you can opt for the Registered Address service provided by TKEG Expat™ (DE). The service already includes one year of address hosting in England or Scotland, UK.
Included: Yes ×1.00
Other Services: To use TKEG Expat™ (DE)'s same-day / next-day incorporation service, all natural person directors, natural person shareholders, and Ultimate Beneficiary Owners (Personal With Significant Control) must have their own Company House Personal Code.
To use TKEG Expat™ (DE)'s same-day / next-day incorporation service, all natural person directors, natural person shareholders, and Ultimate Beneficiary Owners (Personal With Significant Control) must have their own Company House Personal Code or use TKEG Expat™ (DE)'s Company House Personal Code obtention service.
To use TKEG Expat™ (DE)'s same-day / next-day incorporation service, all natural person directors, natural person shareholders, and Ultimate Beneficiary Owners (Personal With Significant Control) must have their own Company House Personal Code or use TKEG Expat™ (DE)'s Company House Personal Code obtention service.
Included: No · Solution availableEstimated Cost: GBP 75
Estimated Cost
Estimated Cost:
GBP 200 – 275
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TAX
Which tax registrations a new company meets first
Registered online through GOV.UK, a company is usually set up for Corporation Tax with HM Revenue & Customs (HMRC) at the same time. If not, the company adds it within three months of its first accounting period starting. That is usually when business starts. A UK company is resident for Corporation Tax wherever it is run, unless a tax treaty says otherwise. Associated companies, even foreign ones, share the profit limits behind the rates. So a small subsidiary can pay the main rate. For VAT registration, reverse-charged services from abroad count toward the threshold. A company billed by its foreign parent may need it with no sales. Payroll needs employer registration before the first payday, even for a director.
Reading the tax data
Rows cover corporate income, withholding, value-added and capital gains tax, plus effective rates, for each jurisdiction.
Corporate Income Tax (CIT)
CIT Return Due Date:
Tax returns need to be submitted within one year after the end of the accounting period.
CIT Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
CIT Estimated Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
Value-Added Tax (VAT)
General VAT Rate:
20
Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are subject to the regular corporate tax rate.
Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
22.55
Composite Effective Marginal Tax Rate:
11.51
Conclusion
The yearly cycle the certificate starts
Online applications are usually registered within 24 hours, Companies House says. Until the certificate, incorporation has no legal effect, so bank accounts wait for it. GOV.UK calls a business bank account the simplest way to keep company and owner money apart. The compliance clocks start on day one, whether the company trades or not. Each company, dormant or not, files a confirmation statement at least once every 12 months. Annual accounts follow, and the Company Tax Return goes to HMRC. Missed filings can get a company struck off the register. Next, put these deadlines where the company will see them. Then request the company authentication code, needed to file online, which Companies House posts to the registered office.
Jurisdiction Overview
About United Kingdom
The UK is a leading global financial center with a robust legal system, independent trade policies post-Brexit, and strong sectors in finance, technology, life sciences, and creative industries.
View Complete InformationFrequently Asked Questions
Registering a UK company requires at least one shareholder. This can be a natural person or a company. The UK government does not have any requirements or restrictions on the nationality or legal domicile of shareholders of UK companies.
The name of the company may be in any language but must be written in Roman characters. Its limited liability status must be reflected at the end of the company name by the word “Limited” or its abbreviation “LTD”. The name of the company must not be the same as an existing name on the index or be offensive, and there are conditions on the use of the words “bank”,“association”,“university”,“charity”, “architect” and related words.
No capital verification is required to register a UK company.
The UK government does not impose any nationality or identity restrictions on foreigners registering UK companies, and directors do not have to live in the UK.
Once incorporation is complete, HMRC automatically issues a Corporation Tax Unique Taxpayer Reference (UTR) and posts it to the company's registered office address by letter after registration. If the letter has not arrived 15 working days after registration, the company can request its UTR online.
Following updated anti-money-laundering (AML) requirements, some law firms and partner banks will only accept a manually stamped bank certificate (个人银行信息综合凭证, personal comprehensive bank information voucher) that bears a verification code and is issued by the client's local bank branch as proof of address for Chinese clients. Other address documents may be rejected as unverifiable.
Yes. Under the UK Economic Crime and Corporate Transparency Act 2023, all company directors and people with significant control (UBOs) must verify their identity with Companies House via GOV.UK One Login, obtain a personal Companies House identity code, and provide that code to their service provider. Since 18 November 2025, identity verification has been compulsory for new incorporations and for new directors and people with significant control.
References
gov.uk · register your companygov.uk · incorporation and namesgov.uk · documentsgov.uk · limited company typesgov.uk · overseas companies registered in the ukbusiness.gov.uk · set up and register your businessgov.uk · set up and run a limited liability partnership llpgov.uk · people with significant control pscsassets.publishing.service.gov.uk · register of people with significant control guidance for registered unregistered companieschangestoukcompanylaw.campaign.gov.uk · authorised corporate service providersgov.uk · check if you need to register for money laundering supervision if youre a trust or company service providerlegislation.gov.uk · regulation 8legislation.gov.uk · regulation 28gov.uk · company addressgov.uk · verifying your identity for companies housegov.uk · when you need to verify your identity for companies housegov.uk · provide psc verificationgov.uk · appoint directors and company secretariesgov.uk · corporation taxgov.uk · add corporation tax services to business tax accountlegislation.gov.uk · section 55legislation.gov.uk · section 14legislation.gov.uk · section 18gov.uk · corporation tax ratesgov.uk · ctm03940gov.uk · register for vatgov.uk · vat place of supply of services notice 741agov.uk · register employergov.uk · company tax returnsgov.uk · filing your companys confirmation statementgov.uk · prepare file annual accounts for limited companygov.uk · company and accounting recordsgov.uk · company authentication codes for online filing
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