The UK is one of the easiest places in the world to start a company from abroad. You don’t need to live in Britain, visit in person, or hold a British passport. Since the Economic Crime and Corporate Transparency Act 2023 (ECCTA), though, the rules on identity, addresses and transparency have tightened. This checklist covers what an overseas founder needs to know in late 2026, from UK limited company formation to choosing a UK virtual office address.
Photo from Pexels
1. Choose the right structure
Most international founders choose a private company limited by shares. It is a separate legal entity, so your personal liability is generally limited to the unpaid value of your shares. This is why people set up a limited company rather than trade as a sole trader. The alternatives are a limited liability partnership (LLP), or registering a UK establishment of an existing overseas company. A limited company is usually the simplest for a new, remotely run venture.
2. Check you meet the basic requirements
Under UK company law, a private limited company needs:
- At least one director who is a natural person (a real individual, not a company). Directors must be 16 or over.
- At least one shareholder. One person can be both director and shareholder.
- A unique company name that isn’t the same as, or too similar to, an existing one, and doesn’t use restricted “sensitive” words without permission.
- A UK registered office address, covered in section 4.
- A registered email address for Companies House.
- Articles of association. Most startups use the standard “model articles”.
- Details of “people with significant control” (PSCs): anyone who holds more than 25% of shares or voting rights, or otherwise controls the company.
There is no UK residency requirement for directors or shareholders.
3. Complete identity verification first
This is the biggest change for new founders. Since 18 November 2025, identity verification has been mandatory for new directors and PSCs. Existing directors were given a 12-month transition period, which ends in November 2026. If you already run a UK company, check that you have completed this.
There are two main routes:
- GOV.UK One Login, using the GOV.UK ID Check app or Companies House’s online service. This suits people with a supported passport or other accepted documents.
- An Authorised Corporate Service Provider (ACSP), a company that is registered with Companies House and supervised under UK anti-money-laundering rules. Overseas founders who can’t use the digital route often go this way, because an ACSP can verify identity using non-UK documents.
Once verified, you receive a personal code that links you to your filings. Do this before you apply, because an incorporation can’t complete without it.
4. Choose a registered office address, and why it matters
Every UK company must have a registered office in the UK jurisdiction where it is incorporated: England and Wales, Scotland, or Northern Ireland. It is where official posts from Companies House and HMRC are sent. The address appears on the public register.
Since 4 March 2024 it must be an “appropriate address”. In practice, documents sent there should reasonably be expected to reach someone acting for the company, and delivery should be capable of being acknowledged. Two consequences follow:
- PO Boxes are not allowed as a registered office.
- If Companies House decides an address isn’t appropriate, it can replace it with a default address. The company then has 28 days to supply a proper one, or it risks being struck off the register.
For a founder living overseas, a UK virtual office is a common, legitimate answer. It gives you a real UK street address for official post, and often mail forwarding or scanning. The registered office does not have to be where you work. Accountants and solicitors often act as registered office providers on the same basis.
If you want a cheap virtual office, compare more than the headline monthly price. Check:
- Appropriateness: does the address meet the legal test, and will the provider accept and acknowledge official post reliably?
- Mail handling: are scanning, forwarding and international postage included, or charged per item?
- Fee structure: are there set-up fees, deposits, or charges for registered office use as opposed to a business address?
- Regulation: is the provider registered for anti-money-laundering supervision with HMRC? Providers that handle identity checks and company records have obligations of their own.
- Suitability for your needs: some banks and payment platforms scrutinise addresses that many companies share, so ask what is accepted.
Also keep these separate: your registered office (a legal requirement), your business or trading address (what customers see) and your correspondence address (where you receive day-to-day mail). One address can serve all three, but it doesn’t have to.
5. Register with Companies House
You can apply online directly, or through an agent or formation service. The statutory fee for online incorporation rose to £100 on 1 February 2026, up from £50. Paper applications cost more and take longer. Most online applications are processed within a day or so, after which you receive a certificate of incorporation and a company number.
If you form the company yourself, you are responsible for the details you file. Names, addresses, shareholdings and PSC information should all be accurate. Companies House now has stronger powers to query and remove false or misleading information.
6. Register with HMRC
Incorporation does not automatically set up your tax position. Plan for the following:
- Corporation Tax: you must tell HMRC when the company starts business activity, and generally within three months. The main rate is 25% for profits above £250,000, 19% for profits up to £50,000, and marginal relief applies in between.
- VAT: registration is compulsory once taxable turnover passes £90,000 in a rolling 12 months. You can register voluntarily before then, which is sometimes useful if you sell to other businesses.
- PAYE: needed if you will employ staff or pay yourself a salary through the company.
- Overseas considerations: if you are resident outside the UK, think about where the company is managed and controlled. Tax residence, double taxation treaties and permanent establishment risks can all be affected by where decisions are really made.
A UK-qualified accountant is worth consulting at this stage, particularly if you will personally be taxed in another country.
7. Open a business bank account
Remote banking can be the slowest step. Traditional banks often want a face-to-face meeting or UK-based references. Digital banks and payment institutions are usually easier for non-residents. Expect to provide:
- Your certificate of incorporation and company number
- Proof of your identity and address
- A clear description of what the company does, who it serves, and where its revenue will come from
An address that is plainly appropriate and consistently used across your filings, website and bank application helps avoid delays.
8. Plan your ongoing compliance
A limited company has annual obligations. Missing them can lead to penalties or strike-off.
- Confirmation statement: filed at least once every 12 months to confirm your company details are up to date.
- Annual accounts: filed with Companies House, along with a company tax return to HMRC. Deadlines are tied to your accounting reference date.
- Keep the register current: report changes to directors, PSCs, the registered office and the registered email address.
- Maintain statutory records: shareholder registers, minutes and PSC information.
Set calendar reminders from day one. Late filing penalties are automatic.
9. Quick checklist
- Confirm a limited company is the right structure
- Pick and check your company name
- Complete director and PSC identity verification
- Arrange a compliant UK registered office address and a registered email address
- Prepare articles, shareholder details and PSC information
- File the incorporation application and pay the fee
- Register for Corporation Tax (and VAT or PAYE if needed)
- Open a business bank account
- Diary your confirmation statement, accounts and tax deadlines
Final thoughts
For overseas founders, the real work isn’t forming the company but staying compliant afterwards. Get the address and identity steps right at the start, keep your Companies House record accurate, and treat deadlines as non-negotiable. Written for BusinAssist readers, this guide is general information, not legal or tax advice, so check current figures and rules on GOV.UK before you file.
