UK company formation.

Credibility and transparency.

The United Kingdom offers one of the most accessible company registries in the world, backed by English law and a global financial centre.

Companies are registered with Companies House under the Companies Act 2006, and corporation tax is administered by HM Revenue and Customs. Registration can be completed online by non-residents, but since the Economic Crime and Corporate Transparency Act 2023 the register has become considerably more rigorous, with identity verification now mandatory for directors and people with significant control.

AT Express is headquartered in Cyprus, with offices in the United Kingdom, Hong Kong, China, Vietnam and Singapore. Our UK office supports international owners with formation, registered office arrangements and ongoing compliance, working with UK-regulated accountants.

The private company limited by shares.

The private limited company, with “Limited” or “Ltd” in its name, is the usual vehicle for trading, consultancy, holding and investment. Alternatives include the limited liability partnership, often used by professional firms, and the UK establishment of an overseas company for foreign groups that prefer a branch.

What sets the UK apart.

• One director and one shareholder; at least one director must be a natural person aged 16 or over.
• No residence requirement for directors or shareholders.
• Identity verification for directors and people with significant control, mandatory since 18 November 2025.
• A registered office address in the part of the United Kingdom where the company is registered.
• A public register, including people with significant control and filed accounts.

Corporation tax and residence.

HMRC charges corporation tax at 19% on profits up to £50,000 and 25% on profits above £250,000, with marginal relief between the two thresholds. A company incorporated in the United Kingdom is generally treated as UK tax resident wherever its owners live, so its worldwide profits fall within the charge to UK corporation tax.

VAT registration is required once taxable turnover exceeds the registration threshold, and dividends are taxed in the hands of shareholders according to their own residence. Owners outside the UK should take advice on how both countries tax the company and its distributions.

A balanced view.

What you will need.

• At least one director who is a natural person aged 16 or over, and at least one shareholder.
• Identity verification for each director and person with significant control, through GOV.UK One Login or an authorised corporate service provider.
• A registered office address in the UK and a registered email address.
• Articles of association, often the model articles, and a statement of capital.
• Details of people with significant control and a standard industrial classification code.

From first call to certificate.

According to GOV.UK, online applications cost £100 and are usually processed within 24 hours. Identity verification and banking add time, which we plan for in our written timetable.

Keeping the company in good standing.

• Confirmation statement filed with Companies House at least once every twelve months.
• Annual accounts filed with Companies House; small companies may qualify for audit exemption.
• Company tax return filed with HMRC, with corporation tax paid by the statutory deadline.
• Registers of members, directors and people with significant control kept up to date.
• VAT and payroll returns where the company is registered.

Banking for a UK company.

UK high-street banks generally expect a UK-resident director or a real presence in the country, so many international owners begin with a regulated electronic money institution and add a bank account as the business grows. Each provider sets its own criteria and approval is never assured. See international bank account opening and our guide to UK companies for non-residents.

Frequently asked questions.

Official sources.

1. GOV.UK, Set up a private limited company: register your company — fee and processing time.
2. GOV.UK, Verify your identity for Companies House.
3. GOV.UK, Corporation tax rates and allowances.
4. Council of the European Union, EU list of non-cooperative jurisdictions for tax purposes.
5. OECD, International standards on tax transparency, including the Common Reporting Standard.
6. Internal Revenue Service, Foreign Account Tax Compliance Act (FATCA).

Hero image: “Palace of Westminster seen from the north bank of the Thames, London” by Christian David, licensed under CC BY-SA 4.0.