- Incorporation is the starting point, not the finish line. HMRC, Companies House, and potentially VAT obligations begin immediately after registration, some within the first three months.
- You must notify HMRC and register for Corporation Tax within 3 months of starting to trade. This does not happen automatically when you incorporate.
- Every UK limited company must file a Confirmation Statement every year, annual accounts with Companies House, and a Corporation Tax return with HMRC. Dormant companies are not exempt.
- Identity verification for all directors and persons with significant control is now mandatory under Companies House rules introduced in November 2025. Non-residents must use a registered ACSP.
- A UK registered office address is a legal requirement. It appears on the public register and must be a physical address in the appropriate jurisdiction. A virtual office from a provider such as 1Office satisfies this.
- VAT registration is mandatory once taxable turnover exceeds £90,000 in any rolling 12-month period. Missing the 30-day registration window carries automatic penalties.
- Late and missing filings are publicly visible on the Companies House register. Persistent non-compliance can result in the company being struck off without warning.
The registration itself takes minutes. What most new directors, particularly those based outside the UK, do not fully anticipate is the compliance infrastructure that must be in place from day one: where your company's mail goes, how HMRC knows you exist, when your first accounts are due, and who verifies your identity. This guide covers all of it, in the order it actually matters.
What must be in place before you have traded for three months
The period immediately after incorporation carries the highest density of one-time setup obligations. Miss any of these and you may be non-compliant before you have sent your first invoice.
"I registered the company, so HMRC must know about it already."
Companies House and HMRC are separate. Incorporation at Companies House does not notify HMRC. You must register for Corporation Tax independently, within 3 months of the date you start trading. HMRC does eventually cross-reference Companies House data, but by the time it contacts you, the registration deadline will have passed.
The three filings every UK limited company makes every year
Once the initial setup is complete, three annual obligations repeat on a rolling basis. Their deadlines are tied to your company's specific incorporation date and accounting reference date, not to a universal calendar year. Missing any of them results in automatic penalties that are publicly visible on the Companies House register.
Companies House and HMRC send official correspondence to the UK registered office address. If that address is not actively monitored, filing reminders may be missed entirely. A professional registered office service includes mail monitoring and forwarding — which means deadline reminders reach you rather than sitting unread in a letterbox.
Non-resident directors also tend to underestimate the time required to produce iXBRL-tagged accounts — a technical accounting file format that cannot be produced from a standard spreadsheet. An accountant familiar with UK compliance produces these as part of a standard engagement. Attempting them without one is a significant source of late filings.
What gets added when your company grows
| Trigger | Obligation | Deadline |
|---|---|---|
| Taxable turnover exceeds £90,000 (rolling 12 months) | Register for VAT with HMRC | Within 30 days of exceeding the threshold |
| You begin paying employees or yourself a salary | Register as an employer; run payroll (PAYE) | Before first payment |
| Directors take salary above the Lower Earnings Limit (£6,500/year in 2026/27) | Real Time Information (RTI) payroll submissions to HMRC | On or before each payment date |
| VAT-registered and trading internationally | EORI number for importing/exporting goods | Before first customs declaration |
| Company meets 2 of 3: turnover above £10.2m, assets above £5.1m, 50+ employees | Statutory audit required | Before accounts filed |
The £90,000 VAT threshold is assessed on a rolling 12-month basis, not a tax year or calendar year. If your taxable turnover in any 12-month window exceeds £90,000 — even temporarily, due to a one-off contract — you must register within 30 days. The threshold does not reset at the end of the financial year.
A dormant UK company is not an exempt company
A UK limited company is considered dormant by Companies House if it has had no "significant accounting transactions" during the period. HMRC has its own slightly different definition: no Corporation Tax liability for the period. A company can be dormant under one definition but active under the other.
What a dormant company still must do every year:
Annual obligations that continue for a dormant UK limited company
What 1Office UK handles for your company
The full range of compliance obligations for a UK limited company requires engagement with Companies House, HMRC, and potentially the VAT and PAYE systems simultaneously. Most small company directors manage this through a single accountant or agent who handles everything. Here is what 1Office covers:
Company incorporation via Companies House, including name check, memorandum and articles, share structure, and director appointments. For non-residents, identity verification through our registered ACSP is included.
Legal City of London address for the registered office and director service address. All Companies House and HMRC correspondence received, scanned, and forwarded digitally.
Monthly management of your financial records, preparation of annual statutory accounts in the required iXBRL format, and submission to Companies House and HMRC on time.
Preparation and filing of the annual CT600 with HMRC, calculation of Corporation Tax liability, and coordination of the payment schedule to avoid interest charges.
Annual Confirmation Statement prepared and filed on time, with review of company register data to ensure accuracy before submission.
VAT registration with HMRC, preparation and filing of quarterly VAT returns under MTD (Making Tax Digital) requirements, and EORI number applications for international trade.
Employer registration, Real Time Information (RTI) submissions to HMRC, payslip production, P60 and P11D preparation, and coordination of National Insurance and PAYE payments.
Mandatory identity verification for directors and PSCs under the 2025 Companies House rules. As a registered Authorised Corporate Service Provider, 1Office can verify non-resident directors who cannot use the Companies House online portal directly.
1Office UK is a Companies House registered ACSP (Authorised Corporate Service Provider), a QuickBooks ProAdvisor, an AAT Licensed Accountant, and registered with the ICO. Based in the City of London, we have supported over 450 UK businesses and formed more than 1,500 companies since 2013, including for non-resident directors from across Europe, Asia, and North America.
Common questions about running a UK limited company
Does Companies House notify HMRC when I incorporate?
No. You must separately register with HMRC for Corporation Tax within 3 months of starting to trade. Incorporation at Companies House does not trigger HMRC registration automatically.
Can I use my home address as the UK registered office?
Technically yes, if you live in the UK in the appropriate jurisdiction. But this address appears on the public register permanently. Many directors prefer a professional registered office address for privacy reasons, and non-residents will need a UK address service in any case.
What is the Corporation Tax rate for a small UK company in 2026?
Profits up to £50,000 are taxed at 19% (small profits rate). Profits above £250,000 are taxed at 25% (main rate). Marginal relief applies for profits between £50,000 and £250,000. These thresholds are divided between associated companies.
I live outside the UK. Do I need to visit the UK to set up or run my company?
No. A UK limited company can be formed, managed, and compliant entirely remotely. You will need a UK registered office address, identity verification through an ACSP (which can be done remotely), and an accountant familiar with non-resident company compliance. 1Office handles all of these.
What happens if I miss the Confirmation Statement deadline?
Companies House can strike the company off the register, which extinguishes it as a legal entity. Assets of a struck-off company can pass to the Crown. Reinstatement is possible but involves a court order and is substantially more expensive than filing on time. The Confirmation Statement is one of the most important annual filings for this reason.
Do I need an accountant or can I do this myself?
Annual accounts must be produced in iXBRL-tagged format and submitted digitally. HMRC's Making Tax Digital requirements mean most tax filings require compatible software. While there is no legal requirement to use an accountant, the technical filing requirements mean most small companies use one. For non-resident directors managing a company remotely, having a UK accountant as the point of contact for HMRC and Companies House is also practical protection against missed correspondence.
Need an accountant who handles everything for your UK company?
1Office UK manages the full compliance lifecycle — formation, accounts, Corporation Tax, VAT, payroll, Confirmation Statement, and identity verification. In English, for founders based anywhere in the world.
About this article
Written by the 1Office UK accounting team. All deadlines, thresholds, and requirements reflect the rules applicable to UK limited companies as of October 2026. Sources include Companies House official guidance, HMRC, and the Economic Crime and Corporate Transparency Act 2023. This article is for information only and does not constitute legal or tax advice.
Published October 2026 · 1Office UK · City of London · [email protected]
Sources: Companies House — official guidance; HMRC — Corporation Tax; HMRC — VAT registration; Companies House — Economic Crime and Corporate Transparency Act changes at a glance; 1Office UK — UK limited company deadlines 2026.
