Registration of a Foreign Company in the United Kingdom for 2026

Registration of a Foreign Company in the UK

The United Kingdom is a leading business hub and a strategic gateway to Europe, offering access to a diverse international market and ranking among the easiest countries in Europe to do business, according to the World Bank. Registering a foreign company in the UK provides a unique opportunity to establish a credible global presence.

This guide explains the entire process, from choosing a business structure and selecting a unique company name to appointing directors and shareholders, filing constitutional documents with Companies House, registering for Corporation Tax with HMRC, and opening a UK business bank account.

 

What are the Requirements for Incorporating a UK Company?

Below are the key requirements you must meet to successfully register your company in the UK:

1. Unique Company Name

The company name must be unique and not identical or too similar to existing UK companies. Entrepreneurs can verify availability using the Companies House website.

2. UK Registered Office Address

A physical address in the UK is mandatory for official correspondence. P.O. Boxes are not acceptable. This address is publicly recorded and used for all legal and governmental notifications.

3. At Least One Director

Every UK company requires at least one director, who must be a natural person aged 16 or older. There is no residency requirement, but director information is publicly accessible via Companies House.

4. At Least One Shareholder

A UK company can be 100% foreign-owned, and the same individual can serve as both the sole director and shareholder.

5. Incorporation Documents

  • Memorandum of Association: A legal declaration by the initial shareholders confirming their intent to form the company.
  • Articles of Association: The internal rules governing the company’s management. Standard model articles can be used, or customised articles can be drafted.

6. Identification

All directors and shareholders must provide proof of identity, such as a passport or government-issued ID.

 

How to Register a Company in the UK?

Starting a business in the UK begins with company registration. Here’s a step-by-step guide to help you in registering your company in UK procedures involved.

1. Choose the Right Business Structure

For most foreign entrepreneurs, a Private Limited Company (Ltd.) is the preferred option. This structure provides limited liability protection, ensuring that personal assets are not at risk in the event of business debts or legal claims. It is flexible, widely recognised, and suitable for both startups and established ventures.

2. Select a Unique Company Name

Your company name must be unique and compliant with Companies House regulations. It should not be identical or too similar to existing businesses. Entrepreneurs can verify name availability directly on the Companies House website or through professional incorporation services.

3. Appoint Directors and Shareholders

A UK company requires at least one director and one shareholder, who can be the same individual:

  • Director: Responsible for managing the company and ensuring compliance with legal obligations. Non-UK residents can also serve as directors.
  • Shareholder: Holds ownership of the company and participates in profit distribution.

4. Secure a UK Registered Office Address

Every UK company is required to maintain a registered office address within the country. This address serves as the official point of contact for Companies House and HMRC. Foreign entrepreneurs can use virtual office services to fulfil this requirement efficiently.

5. Prepare Constitutional Documents

Two key documents are required for incorporation:

  • Memorandum of Association: A legal declaration by the initial shareholders confirming their intention to form the company.
  • Articles of Association: The written rules that govern the internal management and operations of the company.

These documents establish the company’s legal foundation and operational framework.

6. Register with Companies House

To formally incorporate your company:

  • Submit an application online via the Companies House website or through a registered agent.
  • Provide company details, director and shareholder information, and the memorandum and articles of association.
  • Pay the required registration fee.

Once approved, you will receive a Certificate of Incorporation, officially confirming the company’s legal existence.

7. Register for Corporation Tax

Within three months of commencing business activities, register your company for Corporation Tax with HM Revenue & Customs (HMRC). Timely registration ensures compliance with UK tax laws and avoids penalties.

8. Open a UK Business Bank Account

Opening a business bank account allows the company to manage finances separately from personal funds. This is essential for maintaining accurate records, facilitating transactions, and ensuring compliance with statutory and tax obligations.

Registering With Companies House in the UK

Aside from visa requirements for employees, all foreign or overseas businesses in the UK must be:

  • Registered as a UK establishment with the Companies House.
  • Registered for taxes with HMRC.
  • Registered for insurance, where necessary.

Entities can take the form of a Branch or a Subsidiary of the foreign company. Unincorporated companies or partnerships are not permitted to be established as a foreign company in the UK.

Before registering your entity, it is crucial to understand the difference between a Branch and a Subsidiary. The main distinctions are:

  • Branch:
    Registered as a foreign entity and establishes a physical presence in the UK of a foreign business. Annual accounts are of the foreign company. The foreign company bears liability, and the winding-up process is easy.
  • Subsidiary:
    Creates a separate legal identity and files its own accounts. Liability lies with the subsidiary, and the winding-up process must follow UK regulations.

Both types of entities must be registered with details of their “UK presence’ as well as all corporate information. A UK presence occurs when a foreign company establishes and conducts business activities from any physical location in the UK.

 

What Are the Rules for Naming a Company in the UK?

The UK has complex rules regarding the naming of businesses or companies. Regarding foreign companies, it is essential to be aware of several key restrictions. An EEA company can carry on using its corporate name provided it uses permitted characters. If an alternate name is used or if it is a non-EEA country, it must not contravene Companies House naming rules.

A sign with the company name and the country in which it is incorporated must also be displayed at the business premises. The company name must also be included in all official correspondence.

Foreign Influence Registration Scheme (FIRS): Introduced under the National Security Act 2023, the FIRS requires certain foreign entities with significant influence in the UK to register their details. This scheme came into effect on 1 July 2025.

Enhanced Powers for Companies House: Under the Economic Crime and Corporate Transparency Act, Companies House now has strengthened powers to challenge or change company names it considers false or misleading.

 

UK Post-Registration Obligations

Regardless of the chosen structure, UK companies and branches must comply with ongoing obligations:

  1. Register with HMRC: Companies must register for Corporation Tax within three months of commencing business.
  2. Appoint an Accountant: Engaging a UK-based accountant is highly recommended to manage tax compliance and annual filings.
  3. Open a UK Business Bank Account: Non-residents may face challenges; digital or online banks can offer simpler account setup.
  4. Annual Filings with Companies House: File annual accounts and a Confirmation Statement every year.
  5. VAT Registration: Required if taxable turnover exceeds £90,000 (2025). Overseas companies supplying goods or services in the UK may have separate VAT obligations.
  6. Employing Staff: Register as an employer with HMRC for Pay As You Earn (PAYE).
  7. Intellectual Property Protection: To safeguard your brand, consider registering trademarks with the UK Intellectual Property Office.

Registration of a Foreign Company in the UK

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Frequently Asked Questions

Foreigners must choose a company structure, select a unique company name, appoint at least one director and shareholder, provide a UK registered office address, and file constitutional documents with Companies House.

A UK visa is not required to register a company; however, if you plan to reside and manage the business in the UK, an appropriate immigration status or a visa may be necessary.

Yes, foreigners can open a business bank account in the UK, although the process and requirements may differ between banks. Some institutions may request additional documents, such as proof of business activities or a UK address.

The cost can vary depending on the company structure and services chosen. For a private limited company, registration fees start at £12, with additional costs for services like accounting and business banking.

Post-registration obligations include registering for Corporation Tax with HMRC, filing annual accounts and a Confirmation Statement with Companies House, and complying with VAT registration requirements if applicable.

Yes, foreign companies can register a branch office in the UK by filing with Companies House as an overseas company. The process requires submitting incorporation documents, director details, and complying with UK tax and reporting regulations.