Last updated: 4 August 2026
Registering a new company with Companies House creates a separate legal entity that can trade, employ people, enter contracts, own assets and pay tax in its own name.
In 2026, online incorporation costs £100, and a correctly completed application is usually processed within 24 hours.
Before applying, the founders will normally need to choose an acceptable company name, appoint at least one director, identify the shareholders and people with significant control, provide an appropriate registered office address and complete any required identity verification. The official Companies House registration service confirms the current fee, registration process and expected processing time.
The limited company must be incorporated before contracts, invoices or sales are made in its name. A founder may have traded previously as a sole trader, but that activity does not automatically become activity of the newly incorporated company.
How Do You Register a Company With Companies House?

To register a new private limited company in 2026:
- Decide whether a limited company is the right business structure.
- Choose whether the company will be limited by shares or guarantee.
- Check that the proposed company name is available.
- Appoint at least one eligible director.
- Identify the shareholders, guarantors and people with significant control.
- Complete Companies House identity verification where required.
- Choose an appropriate UK registered office address.
- Provide a private registered email address.
- select the correct Standard Industrial Classification code.
- Prepare the memorandum, articles and share or guarantee information.
- Submit the application and pay the £100 online incorporation fee.
- Keep the certificate of incorporation and company authentication code secure.
Online applications are usually approved within 24 hours. Postal applications using form IN01 cost £124 and normally take 8 to 10 days.
What Does Registering a Company With Companies House Mean?
Companies House is the UK’s registrar of companies. It incorporates and dissolves limited companies, records statutory information and makes much of that information available through the public company register.
Once Companies House approves an application, the business becomes a separate legal person. This means the company can:
- own money and assets;
- enter contracts;
- borrow money;
- employ directors and other workers;
- issue invoices;
- open a company bank account;
- own intellectual property;
- bring or defend legal proceedings; and
- continue to exist when its shareholders or directors change.
Companies House issues a certificate of incorporation showing the company’s legal name, company number and incorporation date. This certificate confirms that the company legally exists.
Company registration is only one part of starting a business. Founders may also need to arrange tax registrations, bookkeeping, banking, insurance, licences, data protection and employment procedures. The wider process is covered in the steps for starting a business in the UK.
Is a Limited Company the Right Structure?
A limited company is not automatically the best structure for every business.
A sole trader structure can be easier to operate because it involves less Companies House administration. However, the sole trader and the business are legally the same person, so the owner is generally personally responsible for business debts and claims.
A limited company creates greater separation between the founder and the business. It may be more suitable where:
- the business has more than one owner;
- customers prefer to contract with incorporated businesses;
- the company expects to employ people;
- external investment may be needed;
- ownership will be divided through shares;
- the activity carries meaningful financial or contractual risk;
- the founder wants the business to continue independently; or
- the company intends to build assets or intellectual property.
However, limited companies have additional responsibilities. Directors must maintain records, file accounts, submit confirmation statements, report changes and ensure that tax obligations are met. Company details are also placed on a public register.
Founders comparing the structures should consider the advantages and disadvantages of a private limited company and the wider requirements involved in setting up a limited company.
Professional tax or legal advice may be appropriate where the business has multiple founders, substantial liabilities, overseas owners, external investors or an unusual share structure.
Does Limited Liability Protect All Personal Assets?
Limited liability normally means shareholders are responsible for company debts only up to any unpaid amount on their shares. In a company limited by guarantee, a guarantor’s liability is normally limited to the amount of the guarantee.
However, limited liability is not absolute.
A director or shareholder may still become personally liable where, for example:
- they give a personal guarantee for borrowing or a lease;
- they commit fraud;
- they use company money improperly;
- they continue trading in circumstances that breach insolvency law;
- they breach their legal duties as a director;
- they make unlawful dividend payments;
- they personally enter a contract rather than contracting through the company; or
- the court orders personal liability in exceptional circumstances.
The company should therefore use its full registered name on contracts, invoices, order forms, websites and relevant business correspondence. Personal and company finances should also be kept separate.
What Type of Limited Company Can You Register?
Most small businesses choose one of two private company structures:
| Company type | Commonly used by | Ownership structure | Member liability |
| Limited by shares | Commercial businesses, agencies, contractors, ecommerce businesses and startups | Shareholders | Usually limited to unpaid share value |
| Limited by guarantee | Membership bodies, clubs, associations and some non-profit organisations | Guarantors | Limited to the guaranteed amount |
When Is a Company Limited by Shares Suitable?

A company limited by shares is the usual choice for a profit-making business.
The company is owned by one or more shareholders. A shareholder may also be a director, and one person can be the only director and the only shareholder.
A straightforward single-owner company might issue:
- one ordinary share;
- with a nominal value of £1;
- owned by the founder.
This would generally limit the shareholder’s liability as a member to £1 if the share has not already been paid for.
However, issuing one £1 share does not mean the business itself is worth £1. Share capital is a statutory ownership figure and is separate from the market value of the company. The official Companies House explanation of statements of capital and share rights confirms that share capital is not linked to the company’s value.
A more detailed share structure may be appropriate where:
- there are several founders;
- different investors will have different rights;
- some shares will carry voting rights and others will not;
- dividend rights will differ;
- shares may be redeemable;
- employee share options are planned; or
- future investment rounds are expected.
Share classes and ownership percentages can have significant legal, tax and commercial consequences. Founders should obtain professional advice before creating a complex structure.
When Is a Company Limited by Guarantee Suitable?
A company limited by guarantee has guarantors rather than shareholders.
It is commonly used for:
- community organisations;
- sports clubs;
- membership associations;
- residents’ organisations;
- non-profit projects; and
- some charitable bodies.
Each guarantor agrees to contribute a specified amount if the company is wound up and cannot meet its debts. The guaranteed amount can be low, such as £1.
A company limited by guarantee is not automatically a charity. Charitable status, Community Interest Company status and tax treatment have separate rules and application processes.
Who Can Be a Company Director?
Every private limited company must have at least one director.
A director must generally:
- be at least 16 years old;
- consent to the appointment;
- not be disqualified from acting as a director; and
- comply with the identity-verification requirements that apply to the appointment.
A director does not have to live in the UK, although the company must have a registered office in the relevant UK jurisdiction.
An undischarged bankrupt or disqualified person may need court permission before acting as a director. Directors are legally responsible for running the company and ensuring that its records, accounts and statutory filings are properly managed.
A private company does not normally need to appoint a company secretary. Appointing one does not remove the directors’ legal responsibilities.
What Director Information Becomes Public?
Companies House generally places the following director information on the public register:
- full name;
- service address;
- country or state of residence;
- nationality;
- occupation; and
- month and year of birth.
The director’s full date of birth and usual residential address are supplied to Companies House but are not normally displayed publicly.
A director can use the registered office or another suitable address as their service address. Anyone considering using a home address should understand what will become public before submitting the application.
Who Can Be a Shareholder?

A company limited by shares must have at least one shareholder. The shareholder can be the same person as the director.
Shareholders may include:
- individuals;
- other companies;
- trusts or nominees, subject to the applicable rules;
- UK residents;
- overseas residents; and
- founding directors.
The registration application must state:
- who the initial shareholders are;
- how many shares each person receives;
- the nominal value of those shares;
- the currency;
- the class of shares; and
- the rights attached to each share class.
The rights should explain matters such as voting, dividends, repayment of capital and redemption.
What Is a Person With Significant Control?
A person with significant control, usually abbreviated to PSC, is an individual or legal entity that has substantial ownership or control over a company.
A person will commonly be a PSC where they:
- own more than 25% of the company’s shares;
- control more than 25% of its voting rights;
- have the right to appoint or remove a majority of the board;
- exercise significant influence or control over the company; or
- exercise significant influence or control over a trust or firm that meets one of the other conditions.
A sole shareholder who owns 100% of a small company will usually be both a director and a PSC.
The company must identify its PSCs, maintain accurate information and notify Companies House about relevant changes. Supplying incomplete or inaccurate ownership information can delay incorporation and may create continuing compliance problems.
What Identity-Verification Rules Apply in 2026?
Identity verification is one of the most important Companies House changes affecting company formation in 2026.
From 18 November 2025, identity verification became a legal requirement for directors and people with significant control, with requirements being introduced through a phased transition. A person normally verifies their identity once and receives a unique Companies House personal code.
For a new company:
- every proposed director may need to verify their identity before incorporation;
- the applicant should obtain each director’s personal code;
- the personal codes are entered where required during incorporation;
- PSCs must also comply with the verification process applicable to their role; and
- the same individual does not normally repeat the identity check merely because they hold roles in several companies.
Companies House states that a new company with more than one director must have the personal code for each director when the code is required during registration.
How Can Someone Verify Their Identity?
Identity can be verified:
- directly through the free GOV.UK One Login identity-verification service; or
- through an Authorised Corporate Service Provider, such as an eligible accountant, solicitor or formation agent.
GOV.UK One Login may offer verification through:
- the GOV.UK One Login app;
- online security questions; or
- photo identification followed by a visit to a participating Post Office.
An authorised agent may charge for carrying out the checks. The agent must be registered with Companies House and supervised under the UK anti-money-laundering regime.
What Is a Companies House Personal Code?

The personal code is a unique identifier linked to the individual rather than to one particular company.
It may be needed when:
- incorporating a company as a director;
- being appointed as a director;
- connecting an existing directorship to a verified identity;
- supplying PSC verification details; or
- filing a confirmation statement for an existing company.
The code should be treated as confidential. It should only be shared with a trusted person who is legitimately filing on behalf of the individual or company.
Where one person is both a director and a PSC, they usually verify their identity once, although the code may need to be supplied separately for each role.
How Do You Choose a Company Name?
A private company name will normally end in “Limited” or “Ltd”. Welsh companies may use the Welsh equivalents where applicable.
Before applying, the founders should carry out several checks:
- search the Companies House register;
- consider names that are spelled differently but sound similar;
- check the UK trade mark register;
- look for existing businesses using a similar trading name;
- check domain-name availability;
- review social media usernames; and
- consider whether the name will still suit the business if it expands.
The process for checking company-name availability can identify obvious conflicts before an incorporation fee is paid.
However, Companies House accepting a name does not give the company complete brand protection. A registered trade mark owner may still object to the company’s use of a conflicting name. Founders building a valuable brand should separately consider registering a business name as a trade mark.
What Company Names Can Companies House Reject?
A proposed name can be rejected or challenged if it:
- is the same as an existing registered name;
- is considered too similar to another company’s name;
- contains offensive wording;
- includes a sensitive word or expression without permission;
- falsely suggests a connection with the government, a public authority or another regulated body;
- uses characters or formatting that do not meet the rules; or
- does not use the required legal ending.
Some differences are ignored when Companies House assesses whether names are the same. These may include punctuation, spacing and certain commonly used characters or words.
Sensitive terms can include words associated with government, regulated professions, financial services, national status or official approval. Permission may be needed from the relevant authority before the application is submitted. The official company-name rules explain the current restrictions and permission requirements.
Can a Company Use a Different Trading Name?
A company can trade under a business name that differs from its registered name.
For example:
- registered name: Northbridge Consultancy Services Ltd
- trading name: Northbridge Digital
A trading name cannot normally include “Limited”, “Ltd”, “LLP”, “plc” or another protected corporate ending when it is not the registered legal name. Sensitive words may still require permission, and the trading name must not infringe another party’s trade mark.
The full registered company name and other statutory information must continue to appear where legally required.
If the registered name later needs to be replaced, there is a separate procedure to change a company name at Companies House.
What Registered Office Address Do You Need?

Every company must have an appropriate registered office address.
The address must:
- be a physical address in the UK;
- be in the jurisdiction where the company is incorporated;
- be somewhere official documents can be delivered;
- be somewhere documents are expected to come to the attention of a person acting for the company; and
- allow delivery to be acknowledged.
A company incorporated in Scotland must have a registered office in Scotland. A company incorporated in Northern Ireland must have one in Northern Ireland. A company incorporated in England and Wales must use an address in England or Wales.
A PO Box cannot be used on its own as the registered office.
The registered office is displayed on the public register. Founders who do not want their residential address made public can, with permission, use:
- an accountant’s address;
- a solicitor’s address;
- a company-formation agent’s address;
- a serviced office; or
- a registered-office service.
The provider’s address must still satisfy the legal requirements. Companies House can act where an address is not appropriate, and the company may ultimately be struck off if the issue is not corrected.
What Registered Email Address Is Required?
A company must provide an appropriate registered email address.
Companies House uses it to send communications and compliance notices. The company is expected to monitor the inbox and read messages received there.
Unlike the registered office address, the registered email address is not displayed on the public register.
A monitored business email is usually preferable to an employee’s temporary or personal address. The company must update Companies House if the registered email changes.
What Documents Are Needed to Register a Company?
The incorporation process requires constitutional and ownership information.
The principal documents and statements include:
- memorandum of association;
- articles of association;
- statement of capital for a company limited by shares;
- statement of guarantee for a company limited by guarantee; and
- initial shareholder, guarantor and PSC information.
What Is a Memorandum of Association?
The memorandum of association is a legal statement in which the initial shareholders or guarantors agree to form the company.
When a company is registered online, the memorandum is normally created automatically as part of the application. It cannot ordinarily be amended after incorporation.
What Are Articles of Association?

The articles of association are the company’s internal constitutional rules.
They govern matters such as:
- directors’ powers;
- decision-making;
- shareholder voting;
- share transfers;
- dividends;
- meetings;
- conflicts of interest; and
- the appointment and removal of directors.
Many straightforward private companies use the statutory model articles.
Custom articles may be more appropriate where the company has:
- several founders;
- multiple share classes;
- investor rights;
- reserved decisions;
- restrictions on share transfers;
- founder vesting arrangements;
- minority-shareholder protections; or
- unusual governance requirements.
Founders should not assume that model articles cover every commercial agreement between shareholders. A separate shareholders’ agreement may also be needed.
What Is a Statement of Capital?
A company limited by shares must provide a statement of capital.
It records:
- each shareholder;
- the number and class of shares;
- the nominal value of the shares;
- the total share capital; and
- the rights attached to each class.
Errors can affect voting, ownership, dividends and future investment. They can also be more complicated to correct after incorporation than before it.
What Is a Statement of Guarantee?
A company limited by guarantee provides details of:
- each guarantor;
- the amount guaranteed; and
- the guarantor’s agreement to contribute that amount if the company is wound up.
What SIC Code Should a New Company Use?
A Standard Industrial Classification code describes the nature of the company’s business activity.
The application must include at least one relevant code. A company carrying out several activities may use more than one code where appropriate.
The selected code should describe the company’s actual or intended activity rather than simply using a broad or convenient category. Companies House provides an official SIC code search facility.
Examples include codes for:
- software development;
- management consultancy;
- online retail;
- construction;
- property letting;
- restaurants;
- advertising agencies; and
- holding-company activities.
The SIC code can later be updated through the confirmation-statement process.
What Information Should Be Prepared Before Applying?

Having the information ready can prevent the application timing out or being submitted with inconsistencies.
Company details
- proposed registered name;
- company type;
- registered office;
- registered email;
- SIC code; and
- lawful purpose confirmation.
Director details
- full legal name;
- former names where required;
- date of birth;
- nationality;
- occupation;
- country of residence;
- residential address;
- service address; and
- Companies House personal code where required.
Shareholder or guarantor details
- legal name;
- address;
- number and class of shares;
- nominal share value;
- prescribed share rights; or
- guarantee amount.
PSC details
- legal name;
- service and residential information;
- date of birth;
- nationality;
- country of residence;
- nature of control; and
- identity-verification information where required.
Supporting decisions
- whether to use model or custom articles;
- whether a shareholders’ agreement is needed;
- whether the company will register for PAYE during incorporation;
- whether it will trade immediately or remain dormant; and
- who will be responsible for filings and tax administration.
Registration readiness check
Are You Ready to Register Your Company?
Answer the questions below to check whether you have the main information normally needed before starting a Companies House incorporation application.
Your preparation result
Companies House Readiness
Your answers indicate that the main registration information is prepared. Review every detail carefully before submitting the application.
Open the official Companies House registration serviceOfficial resources: setting up a private limited company , registering with Companies House , Companies House identity verification and the official SIC code search .
How Do You Register a Company Online Step by Step?
Step 1: Confirm the Business Structure
Decide whether the business should operate through a limited company rather than as a sole trader, partnership, LLP or another entity.
The structure affects liability, tax, administration, privacy, ownership and access to investment. Founders based outside the UK should also check immigration, permanent-establishment and overseas tax issues before relying on UK incorporation. Relevant considerations are outlined for people starting a UK business as a foreigner.
Registering a UK company does not itself give a person permission to live or work in the UK.
Step 2: Check the Company Name
Search the public register and the trade mark database before investing in a website, signage or branding.
Obtain any required permission for sensitive words before submitting the incorporation application.
Step 3: Appoint the Directors
Obtain each director’s consent and collect the required personal information.
Make sure every director is eligible and has completed identity verification where required.
Step 4: Identify Shareholders, Guarantors and PSCs
Decide who owns or controls the company.
For a company limited by shares, specify the number, value and rights of the shares. Calculate ownership and voting percentages carefully so PSC information is accurate.
Step 5: Verify the Relevant Individuals
Use GOV.UK One Login or an authorised agent.
Collect each proposed director’s Companies House personal code and keep it secure. Do not send identity documents to Companies House by ordinary post or email unless an official process expressly requires it.
Step 6: Select the Registered Office and Email
Confirm that the registered office is in the correct jurisdiction, receives post reliably and can be used publicly.
Use a registered email inbox that will be monitored after incorporation.
Step 7: Choose the SIC Code
Select the code or codes that most accurately describe the intended business activity.
Step 8: Prepare the Company Constitution
Choose the model articles or arrange custom articles.
Review share rights and any founders’ agreement before submitting ownership details.
Step 9: Start the Online Application
Use the official register a private limited company service.
The government service currently requires a separate Government Gateway user ID and password for the company. A personal Government Gateway account should not be used for this purpose.
Step 10: Enter the Company Information
Provide the:
- company name;
- registered office;
- registered email;
- director information;
- shareholder or guarantor information;
- PSC information;
- SIC code;
- share capital or guarantee;
- articles of association; and
- identity-verification codes where requested.
Step 11: Consider PAYE Registration
The online incorporation service can also be used to register for PAYE where the company will employ staff, including a director receiving a salary.
A company does not need PAYE simply because it has a director. PAYE is generally required when the company pays salary or other amounts that must be reported through payroll.
Step 12: Review the Application Carefully
Check names, dates of birth, addresses, share numbers, voting rights and PSC details.
A small error can lead to rejection, delay or an inaccurate public record.
Step 13: Pay and Submit
Online incorporation costs £100 and can be paid by debit or credit card. Most accepted applications are registered within 24 hours.
Do not assume that the company exists merely because the application has been submitted. Wait until the certificate of incorporation has been issued.
How Much Does Companies House Registration Cost in 2026?
Companies House fees changed on 1 February 2026.
| Registration method | Companies House fee | Typical processing |
| Online incorporation | £100 | Usually within 24 hours |
| Incorporation through software | £100 | Depends on the submission |
| Same-day software incorporation | £156 | Same day when service requirements are met |
| Paper application using IN01 | £124 | Usually 8 to 10 days |
| Formation agent | Companies House fee plus agent charges | Varies |
The £100 incorporation fee is not the only possible startup cost. Additional costs may include:
- registered office services;
- identity verification through an agent;
- professional articles of association;
- a shareholders’ agreement;
- legal or accountancy advice;
- trade mark registration;
- bookkeeping software;
- business insurance; and
- business banking charges.
Companies House also charges an ongoing confirmation-statement fee. From February 2026, it is £50 online or £110 on paper for the first confirmation statement filed within the relevant 12-month payment period.
Can You Register a Company by Post?
Yes. A private company can be registered by sending form IN01 and the required documents to Companies House.
Postal registration:
- costs £124;
- normally takes 8 to 10 days;
- requires payment by cheque;
- may be necessary for certain formations that cannot use the standard online service; and
- involves manually preparing or attaching the relevant documents.
Companies that want to omit “Limited” or “Ltd” from the registered name under an available exemption must use the applicable postal process.
Should You Use a Company-Formation Agent?

An agent can be useful where the founders need:
- an address service;
- assistance with identity verification;
- custom articles;
- help with share classes;
- company-secretarial support;
- multiple-company formations;
- overseas-founder support; or
- ongoing filing reminders.
However, founders remain responsible for understanding the company’s details and legal obligations.
Before using an agent, check:
- what the quoted price includes;
- whether the company is registered directly in the founder’s name;
- whether the agent is an Authorised Corporate Service Provider;
- who controls the Government Gateway and Companies House accounts;
- whether the registered-office service renews automatically;
- whether mail forwarding costs extra;
- whether nominee services are involved; and
- how the company’s authentication code will be delivered.
A low initial price can be followed by recurring charges for addresses, mail, filing services or renewal packages.
What Happens After Companies House Approves the Application?
After incorporation, the company receives a certificate of incorporation showing:
- the registered company name;
- the company number; and
- the incorporation date.
The company can then enter contracts, open a company bank account and begin trading in its own name.
Companies House also issues a six-character company authentication code. It is generally sent by post to the registered office and acts as the electronic equivalent of an officer’s signature for online filings. It should be protected in the same way as sensitive banking or tax credentials.
Is a Business Bank Account Required?
A limited company is legally separate from its shareholders and directors. Its money should therefore be kept separate from personal funds.
Although the precise banking arrangement can depend on the provider and circumstances, a dedicated company bank account is the normal and safest approach. It makes it easier to:
- identify company income and expenses;
- produce accurate accounts;
- calculate tax;
- demonstrate that company and personal finances are separate;
- process payroll;
- manage director loans; and
- satisfy customers, payment processors and lenders.
Banks normally request the certificate of incorporation, company number, ownership information, director identification and business-activity details.
Businesses comparing providers can review the practical features of business bank accounts for small businesses, while checking current charges and eligibility directly with each bank.
What Corporation Tax Steps Are Required?
Companies House states that a company registered through the online service will usually be set up for Corporation Tax at the same time unless it is dormant. Once the company receives its 10-digit Unique Taxpayer Reference, Corporation Tax services may need to be added to the company’s business tax account.
The company should record the date it begins doing business. Trading activity can include:
- selling goods or services;
- buying stock with the intention of reselling it;
- entering commercial contracts;
- advertising services in an active business;
- receiving business income; or
- employing people.
Companies must keep appropriate records, prepare accounts, calculate taxable profits and file a Company Tax Return when required.
The practical payment process is explained in more detail under how to pay Corporation Tax.
When Must a Company Register for PAYE?

A company normally needs to register as an employer when it begins employing staff or paying a director through payroll.
HMRC says registration must take place before the first payday, although it cannot normally be completed more than two months before payments begin. A company must register even if the only employee is its sole director, where the director is being paid in a way that requires a PAYE scheme.
PAYE responsibilities can include:
- calculating salary;
- deducting Income Tax;
- calculating employee National Insurance;
- paying employer National Insurance;
- reporting payments through Real Time Information;
- producing payslips; and
- meeting workplace-pension duties where applicable.
Dividends are not a substitute for salary unless the company has sufficient distributable profits and completes the required dividend procedures.
When Must a Company Register for VAT?
Company incorporation does not automatically create a VAT registration.
A business must normally register for VAT when:
- its VAT-taxable turnover for the previous 12 months exceeds £90,000; or
- it expects its VAT-taxable turnover to exceed £90,000 within the next 30 days.
A business with turnover below the threshold can apply voluntarily. Different rules may apply to non-established taxable persons and certain cross-border activities.
The decision to register voluntarily should consider:
- whether customers are VAT registered;
- whether the company has significant VAT-bearing costs;
- whether VAT will affect consumer prices;
- administrative costs;
- cash flow; and
- whether the company can reclaim input VAT.
The application process and ongoing duties are covered in how to become VAT registered.
What Records Must a Limited Company Keep?
The company must maintain both statutory company records and accounting records.
Company records may include:
- directors and company secretaries;
- shareholders and share transfers;
- PSC information;
- shareholder and board resolutions;
- loans and guarantees;
- share allotments;
- charges over company assets; and
- minutes of important decisions.
Accounting records may include:
- sales and income;
- purchases and expenses;
- assets;
- liabilities;
- stock;
- invoices;
- receipts;
- bank statements;
- payroll;
- VAT records;
- director loans; and
- calculations supporting the Company Tax Return.
Records normally need to be kept for at least six years from the end of the relevant company financial year. They may need to be retained for longer where a transaction spans several periods, an asset is expected to last more than six years, a return was filed late or HMRC has opened a compliance check.
A reliable small-business bookkeeping system should be established from the first company transaction rather than waiting until the filing deadline approaches.
What Are the Main Filing Deadlines?
A newly incorporated private company should track several separate deadlines.
| Obligation | General deadline |
| First accounts to Companies House | Usually 21 months after incorporation |
| Later annual accounts | Usually nine months after the financial year ends |
| Corporation Tax payment | Usually nine months and one day after the accounting period ends |
| Company Tax Return | Usually 12 months after the accounting period ends |
| First confirmation statement | Review period normally ends 12 months after incorporation |
| Confirmation-statement filing | Within 14 days after the review period ends |
These deadlines are not interchangeable. Paying Corporation Tax does not file the Company Tax Return, and filing accounts with Companies House does not automatically satisfy HMRC’s tax-return requirement.
Small companies may qualify to submit reduced information. Eligibility and filing rules should be checked against current thresholds before using the process for micro-entity accounts.
What Is a Confirmation Statement?

Every company must file a confirmation statement at least once every 12 months, even if no company information has changed.
The company reviews information such as:
- registered office;
- registered email;
- directors;
- PSCs;
- SIC codes;
- shareholders;
- statement of capital; and
- lawful purpose.
The confirmation statement must generally be filed within 14 days after the review period ends. In 2026, directors’ identity-verification details may also be required as part of the relevant filing process.
The annual procedure is covered in the Companies House confirmation statement process.
What If the Company Will Be Dormant?
A newly incorporated company may remain dormant if it is not yet trading and does not have significant accounting transactions.
A dormant company may not need to pay Corporation Tax or file a further Company Tax Return after HMRC has been told that it is dormant, unless HMRC requests one or the company starts trading.
However, a dormant company must generally still:
- file accounts with Companies House;
- submit a confirmation statement;
- maintain an appropriate registered office;
- monitor its registered email;
- report relevant changes; and
- keep company information accurate.
The filing process is explained under accounts for a dormant company.
What Must Appear on Company Websites and Documents?
A limited company must show its registered name on company documents, publicity and correspondence.
Business letters, order forms and websites must normally display:
- the full registered company name;
- company registration number;
- registered office address;
- jurisdiction of registration; and
- the fact that the business is a limited company.
Invoices have additional requirements, particularly where the company is VAT registered. The official rules for company signs, stationery and promotional materials set out the required disclosures.
What Common Mistakes Delay Company Registration?
Using an Unacceptable Company Name
The proposed name may already exist, be too similar to another company or contain a sensitive term without approval.
Search both company and trade mark records before applying.
Entering Inconsistent Personal Information
Names, dates of birth and addresses should match the verified identity information. Differences in spelling or incomplete former-name details can cause checks to fail.
Missing a Director’s Personal Code
Where identity verification applies, the application may not proceed without each required director code.
Complete verification before starting the incorporation form.
Using an Inappropriate Registered Office
A PO Box alone, inaccessible address or address in the wrong UK jurisdiction may result in rejection or later enforcement.
Misunderstanding Share Capital
The number of shares affects ownership and control. Issuing 100 shares to one founder and 100 to another creates equal ownership, regardless of who invested more money unless separate arrangements apply.
Using Incorrect Share Rights
Generic or contradictory prescribed particulars can create uncertainty over voting and dividends.
Use professional advice for multiple classes or investor arrangements.
Failing to Identify a PSC
A person who owns or controls more than 25% will usually need to be recorded. Indirect ownership and control through other entities should also be considered.
Choosing an Inaccurate SIC Code
The code should reflect the company’s intended activity. Using an unrelated code can create problems with banks, insurers, customers or regulatory checks.
Incorporating Too Early
A company starts acquiring filing obligations from incorporation, even if it has not launched.
Founders who are not ready to manage accounts, confirmation statements and registered-office communications should consider whether immediate incorporation is necessary.
Treating the Company’s Money as Personal Money
A director cannot simply withdraw company funds without recording the payment correctly as salary, dividend, expense reimbursement, loan repayment or director’s loan.
Assuming an Accountant Carries All Legal Responsibility
An accountant can prepare and submit information, but directors remain legally responsible for the company’s records, accounts and performance.
Companies House Registration Checklist
Before submission, confirm that:
- a limited company is the appropriate structure;
- the company type has been selected;
- the name has been checked at Companies House;
- trade mark conflicts have been considered;
- each director is eligible and has consented;
- identity verification has been completed where required;
- every required personal code is available;
- shareholders or guarantors have been identified;
- share numbers, values and rights are correct;
- all PSCs have been identified;
- the registered office is appropriate and in the correct jurisdiction;
- the registered email is monitored;
- the SIC code is accurate;
- the articles of association are suitable;
- PAYE needs have been considered;
- the £100 fee is available; and
- all spellings, dates and addresses have been reviewed.
Conclusion
Registering a new company with Companies House in 2026 is usually straightforward when the ownership, identity, address and constitutional details are prepared in advance.
The online application costs £100 and is normally processed within 24 hours. New founders should pay particular attention to the identity-verification requirements, company-name restrictions, registered-office rules, share rights and PSC information.
Incorporation is only the beginning of the company’s legal responsibilities. After approval, directors must secure the authentication code, organise company banking and bookkeeping, manage Corporation Tax, register for PAYE or VAT when required and monitor the accounts and confirmation-statement deadlines.
Careful preparation at the formation stage can prevent rejected applications, ownership disputes, inaccurate public records and expensive corrections later.
The information above is general UK business information and does not replace advice from a qualified accountant, solicitor, tax adviser or company-formation specialist.
Frequently Asked Questions
How Much Does It Cost to Register a Company in 2026?
Online incorporation costs £100. Postal registration costs £124, while eligible same-day incorporation through software costs £156. An agent may charge additional service fees.
How Long Does Online Companies House Registration Take?
A correctly completed online application is usually processed within 24 hours. Applications requiring further checks can take longer.
Can One Person Register and Own a Limited Company?
Yes. One person can generally be the only director, only shareholder and PSC of a private company limited by shares.
Does a Company Director Have to Live in the UK?
No. A director does not normally have to reside in the UK. The company must, however, maintain an appropriate registered office in its UK jurisdiction.
Can a Foreign National Register a UK Company?
Yes, subject to identity-verification and company-registration requirements. Registering a company does not provide immigration permission or an automatic right to work in the UK.
Does Every Director Need Identity Verification?
Identity verification is a legal requirement being applied to directors and PSCs. New companies should be prepared to provide a personal code for every director where requested during incorporation.
Can the Company Use a Home Address?
Yes, provided the address meets the registered-office rules. However, the registered office is public, so privacy and security should be considered before using a residential address.
Is the Registered Email Address Public?
No. Companies House uses it for official communications, but it is not displayed on the public register.
Can a Po Box Be Used as the Registered Office?
A PO Box cannot be used on its own. The company needs an appropriate physical address where official documents can be delivered and acknowledged.
Do You Need an Accountant to Register a Company?
No. A straightforward company can be registered directly through the government service. Professional assistance may be valuable for several founders, different share classes, overseas ownership or unusual tax and governance arrangements.
Does Companies House Registration Include Corporation Tax?
Companies registered through the online service are usually set up for Corporation Tax at the same time unless dormant. The company may still need to add Corporation Tax services to its business tax account after receiving its UTR.
Does the Company Need to Register for VAT Immediately?
Not necessarily. VAT registration is normally compulsory when taxable turnover exceeds £90,000 over the previous 12 months or is expected to exceed that amount in the next 30 days. Voluntary registration is possible below the threshold.
Can a Company Start Trading Before Receiving Its Certificate?
The limited company does not legally exist until incorporation is approved. Contracts and sales should not be entered into in the company’s name before the certificate of incorporation is issued.
Can You Change Company Details After Incorporation?
Yes. Directors, registered office, registered email, SIC codes, share information and other details can be changed through the applicable Companies House procedures. Some changes require shareholder approval or additional documents.
Does a Dormant Company Have Filing Responsibilities?
Yes. A dormant company must generally still file accounts and confirmation statements, keep its details updated and monitor official communications.
What Happens if the Company Misses a Filing Deaadline?
The company may receive financial penalties, public annotations or strike-off action. Directors can also face enforcement consequences where legal duties are repeatedly or seriously breached.

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