Company Formation in the United Kingdom

OVERVIEW

Incorporation in the United Kingdom

The United Kingdom is one of the world’s most globally recognised and commercially prestigious business jurisdictions, offering an unmatched combination of international credibility, legal certainty, and administrative simplicity.

Why the United Kingdom?

Global Business Prestige
Tiered Corporation Tax
Fastest Formation in Our Portfolio
No Minimum Capital (£1)
No Notary required
Robust Legal Framework

Requirements

General Requirements for UK Company Formation

Company Name

Must be unique and not identical or misleadingly similar to an existing name on the Companies House register. Must end with Limited or Ltd. Companies House has enhanced powers since March 2024 to reject names that may facilitate fraud or give false impressions.

Entity Type

Private Limited Company Ltd (most common), PLC, LLP, or UK Establishment

Registered Office Address

A UK registered office address is mandatory for all companies. Must be a physical address in England & Wales, Scotland, or Northern Ireland (depending on where the company is incorporated). CORPEASE provides a UK registered office address service.

Minimum Share Capital

£1 for a Ltd (minimum one share at £1). No requirement to deposit capital in a bank account before registration. £50,000 for a PLC (25% paid up before trading).

Minimum Shareholders

1 shareholder for Ltd. 1 shareholder for PLC. 2 designated members for LLP.

Minimum Directors

1 director for Ltd (must be a natural person aged 16 or over). No UK residency or citizenship required. At least one director must be a natural person.

Director Identity Verification (ECCTA)

From 18 November 2025, all new directors must verify their identity with Companies House before incorporation. Verification is completed via the GOV.UK One Login App or through an ACSP. CORPEASE manages identity verification on your behalf as an authorized service provider.

Foreign Ownership

100% foreign ownership is permitted. No local UK partner, shareholder, or director is required.

Owner Identification

1. Certified Copy of a Passport 2. Certified Copy of a Utility Bill (e.g., Gas / Electricity) or Bank Statement (dated within the last 3 months)

Memorandum & Articles of Association

The Memorandum of Association confirms the founders’ intention to form the company. The Articles of Association govern how the company is run. Standard model articles are used for most Ltd formations — CORPEASE prepares bespoke articles where required.

PSC Register

All individuals or entities with Significant Control (25% or more of shares, voting rights, or right to appoint/remove directors) must be registered in the PSC Register (People with Significant Control) at Companies House.

Tax Registration

Following Companies House registration, the company must register with HMRC for Corporation Tax within 3 months of starting to trade. VAT registration is mandatory once annual taxable turnover exceeds £90,000.

COMPANY TYPES

Which Company Types We Serve

Private Limited Company (Ltd)

The most common and recommended entity type for foreign investors and international businesses. A Ltd offers full limited liability, no meaningful minimum share capital, and is registered online with Companies House in 24 to 48 hours. No notary is required at any stage. A Ltd can be owned and managed entirely by non-residents.

Best for:

Foreign entrepreneurs and international investors entering the UK market
Startups, e-commerce, technology, consulting, and trading companies
Companies seeking global credibility and access to UK and international banking
Businesses requiring a globally recognised legal entity structure

Public Limited Company (PLC)

The UK equivalent of a public limited company. Requires a minimum share capital of £50,000, of which at least 25% (£12,500) must be paid up before the company can commence trading. Suitable for large corporations or companies planning to list on the London Stock Exchange or AIM.

Best for:

Large corporations planning to raise public capital through share issuance
Companies intending to list on the London Stock Exchange or AIM
Businesses requiring a formal public company governance structure

Limited Liability Partnership (LLP)

A hybrid structure combining the flexibility of a partnership with limited liability protection. An LLP requires at least two designated members and is registered with Companies House. Commonly used by professional services firms such as law, accountancy, and consulting practices.

Best for:

Professional services firms: law, accountancy, consulting, and architecture
Partnerships requiring limited liability without a full corporate structure
Businesses where pass-through taxation is preferable to corporation tax

UK Establishment (Branch of Overseas Company)

A UK Establishment is a branch of a foreign parent company operating in the UK. It is not a separate legal entity — the parent remains fully liable. Must be registered with Companies House and all directors must complete identity verification under ECCTA 2023.

Best for:

Foreign companies establishing a UK operational presence without full incorporation
Businesses testing the UK market before registering a separate Ltd

Comparison

Ltd vs PLC vs LLP — Which Structure Is Right for You?

Ltd

PLC

LLP

UK Establishment

Best for

Foreign investors, SMEs, startups

Listed companies, large corps

Professional services

Overseas branch

Min. share capital

£1 (1 share)

£50,000 (25% paid up)

None (capital contributions)

None

Min. shareholders / members

1 shareholder

2 designated members

N/A (parent only)

Min. directors

1 (no residency required)

2 directors (1 natural person)

2 designated members

1 representative

Identity verification (ECCTA)

Yes — all directors

Yes — designated members

Yes — representative

Foreign ownership

100% permitted

Parent company

Corporation tax

19–25% (tiered)

Pass-through to members

19–25% (tiered)

Notary required

Formation time

24–48 hours

3–5 days

2–3 days

5–7 days

Recommended for foreign clients

First choice

If raising public capital

Professional services only

Market testing

Our Recommendation

For the vast majority of foreign entrepreneurs and international investors, the Private Limited Company (Ltd) is the most practical, prestigious, and cost-efficient starting point in the UK. It requires only £1 in share capital, no notary, and can be registered online in 24 to 48 hours. The ECCTA identity verification requirement introduced in November 2025 is easily managed remotely — CORPEASE handles the full process on your behalf.

Process

From Enquiry to Operation — Formation Timeline: 24–48 Hours

The UK offers the fastest company formation process in our portfolio — so you always know what to expect.

Step one

Free Consultation

We confirm the right entity type and UK jurisdiction (England & Wales, Scotland, or Northern Ireland). We provide a full transparent quote with no obligation.

Step Two

Identity Verification (ECCTA)

All directors and PSCs complete mandatory identity verification with Companies House via the GOV.UK One Login App or through CORPEASE as an authorised ACSP. This step is completed before the application is submitted.

Step Three

Document Preparation & Submission

We prepare the Memorandum and Articles of Association and submit the application online to Companies House. Standard Ltd formations are typically approved within 24 to 48 hours.

Step Four

Certificate of Incorporation

Companies House issues the Certificate of Incorporation confirming the company number and formation date. The company is immediately legally active and can open bank accounts, sign contracts, and issue invoices worldwide.

Step Five

HMRC Registration & Banking

The company registers with HMRC for Corporation Tax within 3 months of trading. VAT registration is applied for where required. CORPEASE assists with UK business bank account introduction — including fintech options (Wise Business, Revolut Business, Tide) suited to non-residents.

Annual Requirements

Ongoing Annual Obligations

All UK Ltd companies are required to meet the following annual compliance obligations.

Annual Accounts

Annual financial statements must be prepared and filed with Companies House. Filing deadline is 9 months after the financial year end for a private company. Costs vary based on company size and complexity.

Corporation Tax Return

Annual return filed with HMRC. Tiered rate: 19% on profits up to £50,000; marginal relief between £50,000 and £250,000; 25% on profits above £250,000. Due 12 months after the accounting period end.

Confirmation Statement

An annual Confirmation Statement (previously annual return) must be filed with Companies House confirming the company’s registered information is up to date. Government fee: £34. Due annually.

VAT Returns

Quarterly VAT returns filed with HMRC. Standard UK VAT rate 20%; reduced rate of 5% for certain goods and services; 0% for qualifying exports and certain essential goods. Registration mandatory once taxable turnover exceeds £90,000.

Director Identity Verification Renewal

Existing directors must complete identity verification with Companies House by 18 November 2026. Ongoing changes to directors must include verified appointments.

PSC Register Updates

Any changes to People with Significant Control must be updated at Companies House within 14 days. Failure to maintain accurate PSC information is a criminal offence.

Registered Office Renewal

A UK registered office address must be maintained at all times. Annual renewal coordinated by CORPEASE as part of the Premium package.

Pricing

See our price list & choose your plan

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Standard

Starting from

US$ 599

Includes:

Company name availability check
Director identity verification (ECCTA) via GOV.UK One Login or ACSP
Preparation of Memorandum and Articles of Association
Online application to Companies House
Companies House government fee (£50)
Certificate of Incorporation
PSC Register setup
HMRC Corporation Tax registration
One set of digital corporate documents

Not included:

Premium

Starting from

US$ 999

Everything in Standard, plus:

Recommended for international clients who need a UK address and bank account — the two most common practical needs for non-resident founders.

Annual Compliance Services

Registered office address renewal (included in Premium; separate arrangement required for Standard)
Annual accounts filed with Companies House — costs vary based on company size and complexity
Corporation Tax return — 19% up to £50,000; 25% above £250,000
Confirmation Statement — £34 government fee, filed annually with Companies House
PSC Register updates — mandatory within 14 days of any change

You can reach out to a customer support representative or send us an email. We will respond to your request at the earliest time possible.

Under 0 transactions

per month

Starting from

US$ 3,000^/year

You can talk to a customer support representative or send us an email to one of the following addresses. We will respond to your request at earliest time possible.

1-50 transactions

per month

Starting from

US$ 4,000^/year

You can talk to a customer support representative or send us an email to one of the following addresses. We will respond to your request at earliest time possible.

Connect with our Experts

Costs vary based on company size, number of transactions, and complexity. Connect with our Experts — you can reach out to a customer support representative or send us an email. We will respond to your request at the earliest time possible.

FAQs

Frequently Asked Questions

Can a foreigner own and manage a UK company without living in the UK?

Yes. The UK Companies Act 2006 places no restrictions on the nationality or residency of directors or shareholders. A UK Ltd can be 100% owned and managed by foreign nationals from anywhere in the world without ever visiting the UK.

What is the ECCTA identity verification and how does it affect me?

Under the Economic Crime and Corporate Transparency Act 2023, all UK company directors must verify their identity with Companies House from 18 November 2025. For new incorporations, this must be completed before or at the time of filing. CORPEASE manages the verification process on your behalf as part of both Standard and Premium packages.

How quickly can a UK Ltd be registered?

Online applications submitted to Companies House are typically approved within 24 to 48 hours. This makes the UK the fastest company formation jurisdiction in our portfolio. The Certificate of Incorporation is issued as a digital PDF document and the company is immediately legally active.

What is the minimum share capital for a UK Ltd?

The legal minimum is £1 (one share at £1). There is no requirement to deposit share capital in a bank account before registration. The share capital simply represents the maximum liability of each shareholder to the company.

What is the UK Corporation Tax rate?

The UK applies a tiered Corporation Tax rate. Companies with profits up to £50,000 pay 19%; companies with profits above £250,000 pay 25%. Marginal relief applies to profits between these thresholds. These rates apply from April 2023 onwards.

Is VAT registration mandatory?

VAT registration is mandatory once your UK taxable turnover exceeds £90,000 in any rolling 12-month period. The standard UK VAT rate is 20%, with a reduced rate of 5% and a zero rate for qualifying goods and services. Voluntary VAT registration before the threshold is also available.

What is the PSC Register?

The PSC Register (People with Significant Control) is a mandatory register held at Companies House. Any individual or entity that holds 25% or more of shares, voting rights, or has the right to appoint or remove directors must be registered as a PSC. Changes to PSC information must be notified to Companies House within 14 days.

Does a UK company need a physical UK address?

Yes. A UK registered office address is a legal requirement for all companies. The address must be in the country of incorporation (England & Wales, Scotland, or Northern Ireland) and is publicly listed on the Companies House register. CORPEASE provides a UK registered office address as part of the Premium package.

Does registering a UK company give me the right to live or work in the UK?

No. Registering a UK company is a matter of corporate law and does not confer any immigration rights. If you wish to live or work in the UK, a separate visa or immigration permission is required. CORPEASE can refer you to specialist UK immigration advisors.

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