The official rules that apply
- A business must register for VAT if its total taxable turnover for the last 12 months goes over £90,000, within 30 days of the end of the month it went over.
- The VAT registration threshold rose from £85,000 to £90,000 from 1 April 2024; deregistration threshold is £88,000.
- A company must register for Corporation Tax within 3 months of starting to do business (buying, selling, advertising, renting a property, employing someone).
Registration basics in the UK
| Company type | Private company limited by shares (Ltd) |
|---|---|
| Registry | Companies House |
| Government filing fee | £100 — £100 online, £124 by post. |
| Registration time | Online applications are usually registered within 24 hours; postal applications take 8 to 10 days. |
| Resident director | No UK-resident director is required. At least one director must be a person aged 16 or over, and every director must verify their identity. |
| Visit, notary or lawyer | Fully online. Directors verify identity through GOV.UK One Login or an authorised corporate service provider. |
| Registered address | The registered office must be a physical address in the same part of the UK as the company (a PO box is not allowed). A service provider’s address can be used with permission if it meets the rules. The address is public. |
| Minimum capital | Not stated |
| Corporate tax | 25% main rate for profits over £250,000; 19% small profits rate up to £50,000; marginal relief in between. |
| Every year | A confirmation statement at least once a year and annual accounts due 9 months after the accounting reference date. |
Full step-by-step guide: company registration in the UK.
Sources
- gov.uk, checked 27 September 2026
- gov.uk, checked 27 September 2026
- gov.uk, checked 27 September 2026