START A COMPANY / UNITED KINGDOM

How to register a company in the UK

The 11 ways to set up a business in the UK, side by side: who each suits, what it costs, how long it takes and what you will owe each year. Pick one for its steps, documents and official fees.

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BEFORE YOU REGISTER

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The ending it needs, words that need permission, and companies with the same or a similar name.

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The structures compared

Structure	Liability	You need	From	Time	Good for
Sole traderSole trader	Unlimited	1 (you)	£0	You can start trading straight away. HMRC registration is online and takes minutes; your UTR and activation code follow by post. Register by 5 October after the end of the tax year in which you started.	Freelancers, tradespeople and side businesses with low risk, few overheads and a wish for minimum admin.
General (ordinary) partnershipPartnership	Unlimited	2 partners (a partner can be an individual or a company)	£0	You can start trading as soon as you agree terms. Registering with HMRC online takes minutes; register by 5 October in the business's second tax year.	Two or more people starting out together who want a simple, low-cost structure with no Companies House filings.
Private company limited by sharesLtd	Limited	1 director (aged 16 or over) and 1 shareholder, who can be the same person; no company secretary needed	£100	Usually within 24 hours online (longer if the application is complex). Software filing offers a same-day service if applied for before 3pm Monday to Friday; paper applications take 8 to 10 days.	Most trading businesses and start-ups that want limited liability, credibility and the option to bring in shareholders.
Private company limited by guaranteeLtd (guarantee)	Limited	1 director and 1 guarantor (member); the same person can be both	£100	Usually within 24 hours online (longer if complex). Applying to drop 'Limited' needs a postal application, which takes longer (8 to 10 days is GOV.UK's figure for postal company applications).	Not-for-profit organisations, clubs, associations and social enterprises that want a company without shareholders.
Public limited companyplc	Limited	2 directors (at least 1 an individual, all individuals aged 16+), 1 qualified company secretary and at least 1 shareholder	£124	Software filing is normally processed within 24 hours (same-day if applied for by 3pm Monday to Friday); paper takes longer. You must then obtain a trading certificate before trading or borrowing; no fixed timescale is stated in the guidance reviewed (unverified).	Businesses planning to raise money from the public or list shares, or that need plc status to satisfy investors.
Limited liability partnershipLLP	Limited	2 members (individuals or companies), of whom at least 2 are designated members	£124	Software filing is usually quicker, with a same-day service if applied for before 3pm Monday to Friday; paper applications take longer.	Professional firms and partnerships running a for-profit business that want limited liability and partnership-style tax.
Limited partnershipLP	Unlimited	2: at least 1 general partner and 1 limited partner (one person cannot be both); partners can be individuals or companies	£124	Paper application only. Older GOV.UK guidance says Companies House usually registers an LP within 5 days of receiving the application (unverified for 2026).	Investment funds, property and joint-venture vehicles where passive investors want capped liability alongside an active manager.
Community interest companyCIC	Limited	As for any private limited company: at least one director and one member (CIC model articles may require more; unverified)	£115	Longer than an ordinary company: the CIC Regulator must first decide the company is eligible, and there is no same-day service. Companies House says it keeps registration time to a minimum; no standard timescale was found (unverified).	Social enterprises that trade for community benefit and want a recognised, asset-locked limited company.
Charitable incorporated organisationCIO	Limited	England and Wales: the legal minimum is 1 trustee, but GOV.UK says you usually need at least 3 and the Commission recommends 3 unrelated trustees. SCIO: at least 3 charity trustees and at least 2 members.	£0	No fixed timescale is published: the Charity Commission warns of high application volumes (allow several weeks), and OSCR states no processing time (unverified).	Charities with charitable purposes for public benefit that want limited liability without dual company and charity regulation.
Private unlimited companyUnlimited	Unlimited	1 director (aged 16 or over) and 1 member; no company secretary needed	£124	Paper application: allow longer than online. GOV.UK says postal company applications take 8 to 10 days (not specific to unlimited companies).	Established groups or family structures that want a company's legal identity and often no public accounts, and accept unlimited liability.
UK establishment of an overseas companyUK branch	Limited	As set by the overseas company's own law: its directors (and secretary if any), all of whom must verify their identity	£124	Within one month of opening the UK establishment (legal deadline). Paper processing time is not stated in the guidance reviewed (unverified).	Overseas companies opening a physical UK office or branch while keeping the foreign company as the contracting party.

Identity checks and the new rules for companies

The Economic Crime and Corporate Transparency Act 2023 is being phased in at Companies House. Since 4 March 2024 every company needs a private registered email address and an 'appropriate' registered office (no PO boxes), and incorporations and confirmation statements carry a lawful-purpose statement. Since 18 November 2025 new directors, PSCs and LLP members must verify their identity (GOV.UK One Login or an authorised corporate service provider) and give a Companies House personal code. Existing directors and PSCs have a 12-month transition to mid-November 2026.

4 March 2024: a registered email address became compulsory when incorporating a company or LLP. Existing companies must give one with their next confirmation statement. Companies House keeps it private and uses it to contact the company.
4 March 2024: the registered office must be an 'appropriate address': a physical UK address in the same nation as the company, where post addressed to the company would reach someone acting for it and delivery can be recorded. Royal Mail PO boxes and similar services are no longer allowed. If an address is not appropriate Companies House can replace it with a default address and the company then has 28 days to supply a proper one or risk strike-off.
4 March 2024: lawful purpose. Subscribers must state that the company is formed for lawful purposes, and every confirmation statement must state that the company's intended future activities are lawful.
8 April 2025: voluntary identity verification opened through GOV.UK One Login or an authorised corporate service provider (ACSP). Companies House's timeline also shows ACSP registration opening on 18 March 2025.
18 November 2025: identity verification became a legal requirement. New directors must verify to incorporate a company or be appointed to an existing one; new PSCs provide their personal code when first added to the register or within 14 days of being added; individual LLP members (the equivalent of directors) must verify too. For most people it is a one-off check that produces a personal code.
Transition to mid-November 2026 for people already in role: existing directors confirm they have verified, with their personal code, in the company's next confirmation statement (a company cannot file the statement until all directors are verified); existing PSCs have an individual 14-day window (for a PSC who is not a director, the first 14 days of their birth month). 18 November 2025 was the start of the 12-month transition, not a deadline.
How to verify: free through GOV.UK One Login (ID app, online security questions, or entering details online and then going to a participating Post Office), or through an ACSP such as an accountant, solicitor or formation agent that is supervised for anti-money-laundering and may charge a fee. Never post or email ID documents to Companies House.
For each role, directors and PSCs must provide their personal code and a verification statement. Failing to comply on time is an offence (financial penalty or prosecution). Companies House says it will also publish a note on the register and unverified people will be unable to be appointed as new directors, register a new company or register as an ACSP.
Still to come, no dates fixed (at least 6 months' notice): identity verification for limited partnerships, corporate directors, corporate LLP members, officers of corporate PSCs and people who file at Companies House (filers: no earlier than November 2027). Restrictions on corporate directors and limited partnership reforms are also listed as future changes.
Who can file: today agents and software can still file for clients as before. In future (no earlier than November 2027, with at least 6 months' notice) anyone filing on behalf of clients must be registered as an authorised corporate service provider (ACSP). ACSPs must be supervised by a UK anti-money-laundering body and pay a one-off £55 registration fee. Since 2025 ACSPs can verify clients' identities.
18 November 2025: companies no longer have to keep their own registers of directors, directors' residential addresses, secretaries and PSCs; the Companies House register is the record.
1 February 2026: Companies House fees rose: online incorporation £100 (was £50), online confirmation statement £50, CIC online £115. The GOV.UK fees guidance was last updated on 25 September 2026.
Accounts: the joint online service to file accounts and the Company Tax Return closed on 31 March 2026. From 1 April 2028 accounts can only be filed through commercial software in iXBRL format and small-company filing options change; Companies House said in January 2026 that the reforms planned for April 2027 would not go ahead.

Checked 1 Oct 2026 against:

Tax and filing

What every new business in the UK should know, whichever structure it picks.

VAT: Register once your taxable turnover goes over £90,000 in 12 months. GOV.UK (How VAT works, Register for VAT) shows £90,000 as the registration threshold and £88,000 to cancel. Register within 30 days of the end of the month you go over, or by the end of a 30-day period if you expect to go over.
Corporation Tax: 25% main rate for profits over £250,000; 19% small profits rate for profits of £50,000 or less; marginal relief between. Register within 3 months of starting to do business; pay 9 months and 1 day after the accounting period ends; Company Tax Return due 12 months after it ends.
Self Assessment: Tell HMRC by 5 October after the end of the tax year you started self-employment or became a partner; online return and payment due 31 January; paper return due 31 October; second payment on account due 31 July.
Making Tax Digital: Mandatory from 6 April 2026 for sole traders and landlords with qualifying income over £50,000; over £30,000 from April 2027; over £20,000 from April 2028.
Accounts deadlines: Private company or LLP: 9 months after the accounting reference date; first accounts due 21 months after incorporation if the first period is over 12 months. Public company: 6 months (first accounts 18 months after incorporation if the first period is over 12 months).

Checked 1 Oct 2026 against:

Each structure, step by step

SOLE TRADER
Sole trader
The simplest way to work for yourself. You and the business are the same legal person: you keep the profits, pay Income Tax through Self Assessment, and are personally liable for every business debt. Nothing is filed at Companies House; you only register with HMRC.
Steps, documents and fees →
PARTNERSHIP
General (ordinary) partnership
Two or more people (or companies) run a business together and share its profits. The partners personally share all losses and debts, and each pays tax on their own share. Nothing is filed at Companies House: you register the partnership and each partner with HMRC for Self Assessment.
Steps, documents and fees →
LTD
Private company limited by shares
A separate legal entity owned by shareholders and run by directors. Each shareholder's liability is limited to the amount unpaid on their shares, so personal assets are normally protected. Registered at Companies House (online, usually within 24 hours) and taxed through Corporation Tax.
Steps, documents and fees →
LTD (GUARANTEE)
Private company limited by guarantee
A company with members called guarantors instead of shareholders. Each promises to pay a set amount (often £1) if the company cannot pay its debts. It normally reinvests profit rather than paying dividends, which suits non-profits, clubs, associations and many charities.
Steps, documents and fees →
PLC
Public limited company
A company that can offer its shares to the public. A plc needs at least £50,000 of allotted share capital (each share at least a quarter paid up), two directors and a qualified company secretary, and needs a trading certificate before it can trade or borrow.
Steps, documents and fees →
LLP
Limited liability partnership
A body corporate with the flexibility of a partnership: at least two members, each protected from the LLP's debts, with profits taxed on the members through Self Assessment. It needs an LLP agreement and at least two designated members who handle filings.
Steps, documents and fees →
LP
Limited partnership
A partnership with at least one general partner (manages the business, liable without limit) and at least one limited partner (liability capped at their contribution, must not manage). Registered on paper at Companies House. Private fund LPs and Scottish LPs have special rules.
Steps, documents and fees →
CIC
Community interest company
A limited company (by shares, by guarantee, or a plc) set up to benefit a community rather than private owners. It has a permanent asset lock, a dividend cap if limited by shares, and files an annual CIC34 report. The CIC Regulator approves it before Companies House registers it.
Steps, documents and fees →
CIO
Charitable incorporated organisation
A corporate legal form made only for charities. You create it by registering with the Charity Commission in England and Wales (or as a SCIO with OSCR in Scotland), not at Companies House. Trustees have limited or no liability and the charity reports once, to its charity regulator.
Steps, documents and fees →
UNLIMITED
Private unlimited company
A company whose members have no limit on their liability for its debts. It has its own legal identity and may or may not have share capital. Many unlimited companies need not file accounts publicly, which is the main reason to choose one; it offers no liability protection.
Steps, documents and fees →
UK BRANCH
UK establishment of an overseas company
A foreign company that opens a place of business or branch in the UK registers a 'UK establishment' with Companies House within one month. The branch is not a separate UK company: it is the overseas company itself, which must file accounts and keep Companies House up to date.
Steps, documents and fees →

This guide is general information to help you plan, not legal, tax or immigration advice. Fees, forms and rules change: check the official registry before you file, and take professional advice for anything complex. Agent and lawyer costs are typical market prices, not quotes.

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