What to Know About Company Formation in the UK

Forming a company in the UK is fairly simple and fast. A private limited company (LTD) is usually the preferred structure. The application is filed online, and the Company Number is typically issued within 24 hours. Since 18 November 2025, directors and persons with significant control must verify their identity before the application (directors based abroad can do this through GOV.UK One Login or an authorised agent). The online incorporation fee has been 100 GBP since 1 February 2026. The company is registered through the Companies House system. After this step, the AuthCode is sent to you and is used for all management filings for your company.

The first two decisions when forming a UK limited company are the company name and the registered office address. Both are required in the Companies House application:

• The company name usually ends with “Limited” or “Ltd”. You can check in advance whether a name is available by searching the Companies House register.
• The registered office must be a physical address in the United Kingdom and must be located in the country where the company is registered (England and Wales, Scotland or Northern Ireland). It must be an "appropriate address" where documents sent to the company can reach someone acting on its behalf; Companies House does not accept PO box addresses. Since March 4, 2024, companies must also provide a registered email address, which is not made public.
• This address appears publicly on the company register, and official correspondence (such as UTR and AuthCode letters) is sent there. Companies managed from outside the UK usually use an address service.

Once registration is complete, the core documents showing the company's formation are:

• Certificate of Incorporation (shows the company number)
• Articles of Association (the company's constitution)
• Share Certificate
• Company Register (records of directors and shareholders)
• Document showing the registered office address

Amazon UK, banks and payment providers may ask for some of these documents when opening an account; keeping them in a single folder after formation can make the process easier.

For company owners who are not physically in the UK, opening a traditional bank account can take time. Digital business accounts (such as Wise Business) are therefore a common choice, and they can also be used to receive payouts from Amazon and similar marketplaces. Account opening requires the formation documents and identity verification of the director, and approval times can vary by provider.

The UTR (Unique Taxpayer Reference) is a 10-digit taxpayer number issued by HMRC . When you form a company in the UK, HMRC sends you the UTR by post. This number is required on the company's tax filings (Corporation Tax Return, Income Tax, VAT and so on).

The AuthCode is a 6-character access code used to update your company details on the Companies House portal. It is posted to your registered office address once the company formation is complete. With this code you can file director changes, address changes or annual accounts.

The D-U-N-S number is a 9-digit global business identifier issued by Dun & Bradstreet. Companies trading internationally may be asked for a D-U-N-S number when registering on platforms such as Amazon Brand Registry and Apple Developer.

HMRC (His Majesty's Revenue and Customs) is the UK government body responsible for tax and customs. All tax registrations, UTR allocation, VAT registration, EORI applications and tax returns are handled by HMRC.

VAT (Value Added Tax) is the UK's sales tax system. For UK-established businesses, the registration threshold is GBP 90,000 in turnover over 12 months. A company managed from outside the UK, however, is in most cases treated as a non-established taxable person (NETP); being incorporated in the UK or using a UK address does not on its own make a company established, no threshold applies to NETPs, and registration is required from the first taxable sale in the UK. For sales Amazon makes from UK stock, the marketplace accounts for the VAT, but registration is still needed to reclaim import VAT. Platforms such as Amazon and Shopify ask for a VAT number as soon as you hold stock.

After the company is formed:

• A Corporation Tax return must be filed with HMRC.
• If the company is VAT registered, a VAT Return must be filed every 3 months.
• An annual Confirmation Statement must be filed with Companies House.
• Statutory Accounts must be prepared and filed.
• Deadlines: the Confirmation Statement within 14 days after the end of the review period; the first annual accounts within 21 months of incorporation, and later accounts within 9 months of the financial year end; the Corporation Tax return (CT600) within 12 months of the end of the accounting period, and the tax payment within 9 months and 1 day.

Since April 1, 2023, UK Corporation Tax has been applied in tiers based on profit:

If the accounting period is shorter than 12 months, or the company has associated companies, these thresholds are reduced proportionally. HMRC's own page is the reference for current rates, and it is advisable to confirm with an accountant before filing.

Income tax applies to individuals. For the 2026/27 tax year (England, Wales and Northern Ireland; Scotland has different bands):

• Up to £12,570: tax-free (Personal Allowance)
• £12,571 to £50,270: 20%
• £50,271 to £125,140: 40%
• £125,141 and above: 45%

Government Gateway is the digital portal used to sign in to HMRC systems. All tax filings, such as UTR, VAT Return and Corporation Tax, are handled through it. The company director receives a dedicated user ID and password. HMRC's free online Corporation Tax service closed on 31 March 2026, so Corporation Tax returns are now filed with HMRC-compatible commercial software.

An EORI (Economic Operator Registration and Identification) number is the importer/exporter identifier used in customs procedures. If goods will move between the UK and another country (including the EU), a GB EORI number is obtained from HMRC; companies that only sell services usually do not need one. If goods will also be shipped to the EU, a separate EU EORI number may be required on the EU side. A GB EORI number can be checked through the GOV.UK checker service, and an EU EORI number through the European Commission's website.

It refers to a company that is inactive and carries out no trading activity. Dormant companies file nil annual accounts and notify HMRC that there is no activity.

• Selling in the UK market with a local company and a GBP account
• Fast, low-cost formation
• Access to marketplaces such as Amazon UK and eBay UK
• Corporate identity and credibility
• Tiered Corporation Tax based on profit level (between 19 and 25 percent)
• • Digital process management with a UK-based accountant

Sample fees from the accounting partners we work with (they vary by firm and transaction volume; Companies House fees are separate):

• VAT Registration: £250
• VAT Return (quarterly): £100
• Confirmation Statement: £75
• Annual Tax Return and Statutory Accounts: £250-400
• Company Closure (Strike-off): £75

You can look up a company's name, company number, directors and financial filings free of charge on the Companies House website.

A SIC (Standard Industrial Classification) code defines the company's line of business. At least one SIC code must be selected when the company is formed.