United Kingdom

How to register a company in the UK: tax, fees and annual filings, from official sources.

Company type
Private company limited by shares (Ltd)
Headline corporate tax
25%
Registration fee
Companies House incorporation fee: £100 online or via software, £124 by post (form IN01); same-day incorporation £156 (software only). Fees per Companies House fee schedule updated 2 July 2026.
Region
Europe outside the EU

A UK private limited company is registered online with Companies House for £100, needs a registered office in the UK but no UK-resident director, and pays corporation tax at 19% to 25% depending on profit.

The figures below come from the registry, tax authority and statutes linked under Sources, as they stood on 30 September 2026. Fees and thresholds change, so check the linked official page before you file. This is general information, not tax or legal advice for your situation.

Questions

How much does it cost to register a company in the UK?

Companies House incorporation fee: £100 online or via software, £124 by post (form IN01); same-day incorporation £156 (software only). Fees per Companies House fee schedule updated 2 July 2026.

What is the corporate tax rate in the UK?

Corporation Tax main rate is 25% for profits over £250,000; a 19% small profits rate applies to profits of £50,000 or less, with Marginal Relief between £50,000 and £250,000 (thresholds reduced for short periods and associated companies).

Can a non-resident set up a company in the UK?

Registration is an online Companies House service (also by post, via an agent or third-party software). Directors do not have to live in the UK. Directors and PSCs may need to verify identity online with GOV.UK One Login and provide a Companies House personal code.

Annual deadlines for this and other jurisdictions are in the company filing deadlines calendar. Compare VAT registration limits across Europe in the VAT registration thresholds table. Read next: UK company accounts: prepare for April 2028. Read next: Companies House identity checks: the PSC guide.

Corporate tax
Corporation Tax main rate is 25% for profits over £250,000; a 19% small profits rate applies to profits of £50,000 or less, with Marginal Relief between £50,000 and £250,000 (thresholds reduced for short periods and associated companies).
Minimum capital
No minimum stated: at least one shareholder is required and 'the price of an individual share can be any value'; shares only have to be paid in full if the company shuts down (no pre-registration paying-in requirement stated).
Forming it from abroad
Registration is an online Companies House service (also by post, via an agent or third-party software). Directors do not have to live in the UK. Directors and PSCs may need to verify identity online with GOV.UK One Login and provide a Companies House personal code.
Local requirements
UK registered office: a physical address in the UK, in the same jurisdiction as the company (England and Wales), not a PO Box; a registered email address; at least one director aged 16 or over (no UK residency required); company secretary optional.
VAT, GST or sales tax
Must register when taxable turnover for the last 12 months exceeds £90,000 (or is expected to within the next 30 days); non-UK-established businesses supplying in the UK must register regardless of turnover. Standard VAT rate 20% (reduced 5%, zero 0%).
Annual filings
Annual accounts to Companies House: 9 months after financial year end (first accounts: 21 months after incorporation). Confirmation statement: at least once every 12 months, up to 14 days after the review period ends (£50 online fee). Company Tax Return (CT600) to HMRC: 12 months after end of accounting period; Corporation Tax payment due 9 months and 1 day after the accounting period (profits up to £1.5m). From 1 April 2028 accounts must be filed using commercial software.
Audit
For financial years beginning on or after 6 April 2025 a private company may be exempt from audit if it meets at least 2 of: turnover ≤ £15m, assets ≤ £7.5m, ≤ 50 employees; shareholders holding ≥10% can still demand an audit; some types (e.g. public, banking, e-money, MiFID firms) must always be audited.
Beneficial owners
People with significant control (PSCs, e.g. >25% of shares or votes) must be registered with Companies House and verify their identity; most PSC information is on the public register except home address and full date of birth.
Also know
Economic Crime and Corporate Transparency Act regime: directors and PSCs must verify identity with Companies House (personal code). Companies House will require software-only accounts filing from 1 April 2028. The confirmation statement carries an annual £50 online fee. Guidance is for England and Wales; a Scottish or NI company must have its registered office in that jurisdiction.
Company registry
Companies House
Registry website
find-and-update.company-information.service.gov.uk
Tax authority page
gov.uk
Last reviewed
Sources
SourceLink
Companies House feeshttps://www.gov.uk/government/publications/companies-house-fees/companies-house-fees
Set up a private limited company: Register your companyhttps://www.gov.uk/limited-company-formation/register-your-company
Corporation Tax rateshttps://www.gov.uk/corporation-tax-rates
Register for VAT: when to registerhttps://www.gov.uk/vat-registration/when-to-register
VAT rateshttps://www.gov.uk/vat-rates
Audit exemption for private limited companieshttps://www.gov.uk/audit-exemptions-for-private-limited-companies
Rules for registered office and email addresseshttps://www.gov.uk/limited-company-formation/company-address
Appoint directors and a company secretaryhttps://www.gov.uk/limited-company-formation/appoint-directors-and-company-secretaries
Choose your shareholdershttps://www.gov.uk/limited-company-formation/shareholders
Accounts and tax returns for private limited companieshttps://www.gov.uk/prepare-file-annual-accounts-for-limited-company
Running a limited company: confirmation statementhttps://www.gov.uk/running-a-limited-company/confirmation-statement
Company Tax Returnshttps://www.gov.uk/company-tax-returns
Your personal information on the Companies House registerhttps://www.gov.uk/guidance/your-personal-information-on-the-companies-house-register
People with significant control (PSCs)https://www.gov.uk/guidance/people-with-significant-control-pscs
File your company's annual accountshttps://www.gov.uk/file-your-company-annual-accounts
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