Company registration in the United Kingdom

Most commercial companies are limited by shares. A company can also be limited by guarantee, and there is a separate limited liability partnership form. The name must follow the Companies House rules, so it is checked for availability and against existing trade marks before the application is filed.

Every director must verify their identity before the company is registered and provide their personal code as part of the incorporation filing. Each person with significant control (PSC) must also verify their identity and provide their personal code, but the PSC deadline follows a separate procedure. A newly appointed PSC may provide the code when first added to the Companies House register or within 14 days afterwards. If the same person is both a director and a PSC, the verification details must be provided separately for each role. Verification can be done directly with Companies House through GOV.UK One Login or through an Authorised Corporate Service Provider (ACSP), which is an anti-money laundering supervised firm such as a formation agent, solicitor or accountant. Each person receives a personal code. If the company has more than one director, the application needs each director’s code.

The company needs a physical address in the UK, in the same country where it is registered, and a registered email address that is read. A Royal Mail PO Box no longer qualifies. An accountant, a solicitor or a formation agent can provide the address if it meets the rules. The address must be in place before registration.

A company needs at least one director and at least one shareholder, and one person can be both. The company states its shares and shareholders in a statement of capital and files the memorandum and articles of association. PSCs, for example anyone with more than 25% of the shares or voting rights, are confirmed at registration. Directors give a service address, and a company secretary is not required.

The application is made online and costs £100. The company is usually registered within 24 hours and receives a certificate of incorporation with its number and date of formation. It needs its own Government Gateway ID, and it is usually set up for Corporation Tax at the same time. When the 10-digit Unique Taxpayer Reference arrives, Corporation Tax services are added to the business tax account.

A director must be 16 or over. Directors do not have to live in the UK, but the company must have a UK registered office. A director who is disqualified or an undischarged bankrupt needs the permission of the court. Names and personal information of directors are public, and so is the service address, which can be an address other than a home address. A company limited by shares needs one shareholder, who can be a director. The price of a share can be any value, and GOV.UK gives £1 as an example. We plan who holds shares and control before the documents are drafted.

Identity verification became a legal requirement on 18 November 2025. That date started a 12-month transition period for existing directors and PSCs, so it ends on 18 November 2026. Anyone who does not comply on time commits an offence, may face a financial penalty, and cannot make filings for the company or start a new company. Verification for people who file documents at Companies House will come no earlier than November 2027, with at least six months’ notice. It will come later for corporate directors and officers of corporate PSCs. If you already hold UK companies, we check every role now.

The registered office must be an address where you or someone acting for the company will be told about post, and where the sender can get confirmation of delivery. The company can be struck off the register if the address does not meet these rules. The registered office is public. The registered email address is not published, but Companies House may use it to contact the company, and the company must read what it receives.

The online incorporation fee is £100 and the same day service through software costs £156. A paper application costs £124 and takes 8 to 10 days. The confirmation statement costs £50 online and £110 on paper. A company must keep company and accounting records, confirm its details every year and pay Corporation Tax. We set up a calendar for each filing.

A company incorporated in the UK is UK resident for the Corporation Tax Acts (Corporation Tax Act 2009, section 14), unless a double tax treaty treats it as resident elsewhere (section 18). A UK tax-resident company is generally subject to UK Corporation Tax on its worldwide profits, subject to applicable exemptions, reliefs and special rules. These include the foreign permanent establishment exemption, which may be available following a valid election, and exemptions for certain foreign dividends. The government has announced that the foreign permanent establishment exemption becomes mandatory for accounting periods beginning on or after 1 January 2027, subject to legislation. For the year starting on 1 April 2026 the small profits rate is 19% on profits under £50,000 and the main rate is 25% on profits over £250,000. Between those limits the main rate is reduced by marginal relief, with a standard fraction of 3/200. Because the UK taxes resident companies on a worldwide basis in principle, a UK company should not be treated as a low-tax structure by default. We test each structure against the current rules.

A UK company is not a licence. A business that provides cryptoasset services in scope of the money laundering regulations (MLRs) must register with the FCA before it starts trading, and it must appoint a money laundering reporting officer. A new regime under the Financial Services and Markets Act 2000 (Cryptoassets) Regulations 2026 starts on 25 October 2027. Firms that need authorisation, including firms already registered under the MLRs, must apply to the FCA, because there is no automatic conversion. The application period runs from 30 September 2026 to 28 February 2027. A firm that applies in the period can keep trading under the saving provision until its application is decided. A firm that applies later and is not authorised on 25 October 2027 enters a transitional provision and cannot sign new contracts with customers. A firm that does not apply must run off its UK cryptoasset business before the new regime starts. Payment, e-money, banking, insurance and gambling activities need their own analysis. See licensing and compliance and our article on choosing a jurisdiction.

Opening an account depends on the bank, not on Companies House. A bank will ask for the company documents and for details of the directors and PSCs. We prepare the business description and the documents the bank will ask for.