Private Limited Company (Ltd)
在United Kingdom注册公司
The Ltd is best suited for: Small and medium businesses, Freelancers and consultants seeking limited liability, Foreign entrepreneurs entering the UK market, Startups looking for credibility and investor readiness. A Ltd company pays Corporation Tax on its worldwide profits at 25% (the main rate for profits over £250,000). Companies with profits up to £50,000 pay the small profits rate of 19%. A marginal relief applies for profits between £50,000 and £250,000. Directors typically extract income through a combination of a small salary (up to the NIC threshold) and dividends, which are taxed at 8.75% (basic rate), 33.75% (higher rate), or 39.35% (additional rate) after a £1,000 annual dividend allowance. Capital allowances, R&D tax credits, and the Annual Investment Allowance (AIA) offer further relief.
- Small and medium businesses
- Freelancers and consultants seeking limited liability
- Foreign entrepreneurs entering the UK market
- Startups looking for credibility and investor readiness
关键信息
逐步注册流程
Choose a company name
Select a unique name that is not identical or too similar to an existing registered company. Check availability on the Companies House register. The name must end with "Limited" or "Ltd".
Prepare incorporation documents
Draft the Memorandum of Association (a short legal statement signed by all initial shareholders agreeing to form the company) and the Articles of Association (the rules governing how the company is run). Model articles provided by Companies House are suitable for most businesses.
Register with Companies House
Submit Form IN01 (application to register a company) either online or by post. The form requires details of the registered office address, directors, shareholders, persons with significant control (PSC), and the SIC code describing the business activity.
Receive Certificate of Incorporation
Once approved, Companies House issues a Certificate of Incorporation confirming the company number and date of formation. The company now legally exists.
Register for taxes
Register for Corporation Tax with HMRC within three months of starting business activity. Register for VAT if turnover exceeds the £90,000 threshold (or voluntarily before that). Set up PAYE if employing staff.
Open a business bank account
Apply for a UK business bank account with a high-street or digital bank. Requirements typically include the Certificate of Incorporation, proof of identity and address for directors, and details of the business activity.
所需文件
- Memorandum of Association
- Articles of Association
- Form IN01 (Application to Register a Company)
- Proof of registered office address
- Identification documents for directors and shareholders (passport or national ID)
- Proof of residential address for directors and PSCs
- SIC code (Standard Industrial Classification) for business activity
费用概览
税务处理
A Ltd company pays Corporation Tax on its worldwide profits at 25% (the main rate for profits over £250,000). Companies with profits up to £50,000 pay the small profits rate of 19%. A marginal relief applies for profits between £50,000 and £250,000. Directors typically extract income through a combination of a small salary (up to the NIC threshold) and dividends, which are taxed at 8.75% (basic rate), 33.75% (higher rate), or 39.35% (additional rate) after a £1,000 annual dividend allowance. Capital allowances, R&D tax credits, and the Annual Investment Allowance (AIA) offer further relief.
优势与劣势
- Limited liability protects personal assets from business debts
- Strong credibility and brand trust with clients and partners
- Straightforward online formation through Companies House
- No minimum share capital requirement — £1 is sufficient
- Tax-efficient profit extraction through a combination of salary and dividends
- Separate legal personality allows the company to own assets, enter contracts, and sue or be sued
- Extensive double tax treaty network reduces withholding taxes on international income
- Well-established legal framework with clear precedent and transparent regulation
- Annual accounts and confirmation statement must be filed with Companies House (publicly accessible)
- Director details are publicly available on the Companies House register
- Corporation Tax returns and annual accounts must be prepared each year, increasing administrative overhead
- Dividend extraction above certain thresholds attracts personal income tax
- Striking off or dissolving a company is more complex than closing a sole trader business
其他企业结构 — United Kingdom
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开始This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.