UK private limited company: sourced answers
5 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Legal form in a country
What state (regulator) fee is paid on setting up or moving in the structure
£100 to incorporate
«res or voting rights. You’ll get a ‘certificate of incorporation’. This confirms the company legally exists and shows the company number and date of formation. It costs £100 and can be paid by debit or credit card. Your company is usually registered within 24 hours. You can also use this service to: register for PAYE to tell HMRC you’re employing staff (including yourself if you’re the only director) continue an application if you’ve already started registering If you do not want to use ‘limited’ in your company name you must register by»
Source: gov.uk · source copy as of 2026-10-03
What annual state (regulator) fee does the structure pay
£50 confirmation statement
Published recurring state fees
«ftware Paper Incorporation £100 £100 £124 Same day incorporation £156 Change of name £20 £20 £30 Same day change of name £85 £85 Re-registration £124 Confirmation statement fee (with your first statement in the 12 month payment period ) £50 £50 £110 Voluntary strike off £13 £18 Registration of a charge £14 £14 £24 Reduction of capital by solvency statement £20 Same day reduction of capital by solvency statement ( upload service only) £89 Reduction of capital by court order £20 Administrati»
Source: gov.uk · source copy as of 2026-10-03
By what test is the structure tax resident in the country
Section 14 CTA 2009 ties residence to incorporation; a UK Ltd does not stop being a UK taxpayer by itself when the owner moves.
The only way out of UK residence is the treaty tie-breaker, the treaty non-residence rule in section 18 CTA 2009.
«le for companies treated as non-UK resident under double taxation arrangements. 14 Companies incorporated in the United Kingdom U.K. (1) A company which is incorporated in the United Kingdom is UK resident for the purposes of the Corporation Tax Acts. (2) Accordingly, even if a different place of residence is given by a rule of law, the company is not resident in that place for the purposes of the Corporation Tax Acts. 15 Continuation of residence established under common law U.K. (1) This section applies to a company which is neither— (a) incorporated in the United Kingdom, nor (b) resident in the United Kingdom by virtue of section 16 or 17. (2) If the company— (a) is no longer carrying on a business, and (b) was UK resident for the purposes of the Corporation Tax»
Source: legislation.gov.uk · source copy as of 2026-10-03
«erely because it later transfers its registered office from the United Kingdom. 18 Companies treated as non-UK resident under double taxation arrangements U.K. (1) This section applies to a company which is treated as— (a) resident in a territory outside the United Kingdom, and (b) non-UK resident, for the purposes of any double taxation arrangements. (2) For the purposes of the Corporation Tax Acts the company is— (a) resident outside the United Kingdom, and (b) non-UK resident. (3) Subsection (2) applies even if the company would otherwise be UK resident for the purposes of the Corporation Tax Acts by virtue of section 14, 15, 16 or 17 or another rule of law. (4) To decide whether a company is treated as mentioned in subsection (1)(a) and (b) for the purposes of any double taxation arrangements, assume that— (a) the company has made a claim for relief under the arrangements, and (b) in consequence of the claim it falls to be decided whether the company is to be treated as mentioned in subsection (1)(a) and (b) for the purposes of the arrangements. [ F19 CHAPTER 3A U.K. UK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTS Textual Amendments F19 Pt. 2 Ch. …»
Source: legislation.gov.uk · source copy as of 2026-10-03
UK incorporation normally gives UK corporate residence under section 14 CTA 2009.
Any treaty exception requires the company to satisfy the treaty's residence conditions
«le for companies treated as non-UK resident under double taxation arrangements. 14 Companies incorporated in the United Kingdom U.K. (1) A company which is incorporated in the United Kingdom is UK resident for the purposes of the Corporation Tax Acts. (2) Accordingly, even if a different place of residence is given by a rule of law, the company is not resident in that place for the purposes of the Corporation Tax Acts. 15 Continuation of residence established under common law U.K. (1) This section applies to a company which is neither— (a) incorporated in the United Kingdom, nor (b) resident in the United Kingdom by virtue of section 16 or 17. (2) If the company— (a) is no longer carrying on a business, and (b) was UK resident for the purposes of the Corporation Tax»
Source: legislation.gov.uk · source copy as of 2026-10-03
«erely because it later transfers its registered office from the United Kingdom. 18 Companies treated as non-UK resident under double taxation arrangements U.K. (1) This section applies to a company which is treated as— (a) resident in a territory outside the United Kingdom, and (b) non-UK resident, for the purposes of any double taxation arrangements. (2) For the purposes of the Corporation Tax Acts the company is— (a) resident outside the United Kingdom, and (b) non-UK resident. (3) Subsection (2) applies even if the company would otherwise be UK resident for the purposes of the Corporation Tax Acts by virtue of section 14, 15, 16 or 17 or another rule of law. (4) To decide whether a company is treated as mentioned in subsection (1)(a) and (b) for the purposes of any double taxation arrangements, assume that— (a) the company has made a claim for relief under the arrangements, and (b) in consequence of the claim it falls to be decided whether the company is to be treated as mentioned in subsection (1)(a) and (b) for the purposes of the arrangements. [ F19 CHAPTER 3A U.K. UK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTS Textual Amendments F19 Pt. 2 Ch. …»
Source: legislation.gov.uk · source copy as of 2026-10-03
Incorporation in the UK
What makes the company resident
«le for companies treated as non-UK resident under double taxation arrangements. 14 Companies incorporated in the United Kingdom U.K. (1) A company which is incorporated in the United Kingdom is UK resident for the purposes of the Corporation Tax Acts. (2) Accordingly, even if a different place of residence is given by a rule of law, the company is not resident in that place for the purposes of the Corporation Tax Acts. 15 Continuation of residence established under common law U.K. (1) This section applies to a company which is neither— (a) incorporated in the United Kingdom, nor (b) resident in the United Kingdom by virtue of section 16 or 17. (2) If the company— (a) is no longer carrying on a business, and (b) was UK resident for the purposes of the Corporation Tax»
Source: legislation.gov.uk · source copy as of 2026-10-03
«erely because it later transfers its registered office from the United Kingdom. 18 Companies treated as non-UK resident under double taxation arrangements U.K. (1) This section applies to a company which is treated as— (a) resident in a territory outside the United Kingdom, and (b) non-UK resident, for the purposes of any double taxation arrangements. (2) For the purposes of the Corporation Tax Acts the company is— (a) resident outside the United Kingdom, and (b) non-UK resident. (3) Subsection (2) applies even if the company would otherwise be UK resident for the purposes of the Corporation Tax Acts by virtue of section 14, 15, 16 or 17 or another rule of law. (4) To decide whether a company is treated as mentioned in subsection (1)(a) and (b) for the purposes of any double taxation arrangements, assume that— (a) the company has made a claim for relief under the arrangements, and (b) in consequence of the claim it falls to be decided whether the company is to be treated as mentioned in subsection (1)(a) and (b) for the purposes of the arrangements. [ F19 CHAPTER 3A U.K. UK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTS Textual Amendments F19 Pt. 2 Ch. …»
Source: legislation.gov.uk · source copy as of 2026-10-03
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