Private company limited by shares (Ltd)
Most businesses, including foreign-owned ones.
- One director and one shareholder are enough; no UK residence requirement
- Register of people with significant control (PSC)
The World Desk Floor 3 · Europe
Room 301
United Kingdom
Welcome. How may I help you?
Companies House identity checks, HMRC registrations and the EORI number.
The concierge
What do you need in United Kingdom?
01 · Set up
Ways to be present
Registry: Companies House (England and Wales, Scotland, Northern Ireland).
Limited liability partnership
Professional partnerships.
- At least two designated members
UK establishment of an overseas company
A foreign company operating as itself.
- Register with Companies House within one month of opening
01 · Set up
First registrations
- 01
Identity verification
Since 18 November 2025, new directors and PSCs must verify their identity (GOV.UK One Login or an authorised corporate service provider) before appointment. Existing directors must verify by their next confirmation statement; the transition ends on 18 November 2026.
- 02
Corporation Tax
Tell HMRC within three months of starting to trade (trading, not incorporation, starts the clock).
- 03
VAT and payroll
VAT above £90,000 of taxable turnover in any rolling 12 months; PAYE before the first payday.
02 · Trade
Moving goods
- 01
Get a GB EORI number before moving goods in or out of Great Britain
- 02
Classify goods under the UK Global Tariff; check licences for controlled goods
- 03
Declarations go through the Customs Declaration Service, usually via a customs agent
- 04
VAT-registered importers can use postponed VAT accounting
03 · Close
Done when
Watch
- Companies House is prosecuting failures to verify identity
Sources
Checked against
- ICAEW: Companies House ID verification icaew.com
- Plus each authority’s own portal. Several points come from practitioner reports; where they disagreed, the text above says so.