Last updated Aug 04, 2026 and written by Daniel Tuckey

How to Form a UK Company as a Non-UK Resident

Yes, non-UK residents can form a UK limited company, and the requirements are largely the same as for UK residents. The process is entirely doable from a distance, but a few rules have changed recently that are worth knowing before you start.

Key Takeaways

  • Non-UK residents can register a UK company with no residency requirement for directors or shareholders.
  • Since March 2024, your registered office can no longer be a PO Box. It has to be a physical UK address capable of receiving and acknowledging mail.
  • Companies now also need a registered email address, a requirement introduced at the same time as the PO Box rule.
  • Since November 2025, directors and PSCs must verify their identity with Companies House, which applies to non-UK residents too.
  • You'll need a UK registered office, at least one director aged 16 or over, and to register for Corporation Tax within 3 months of starting to trade.

Can a Non-UK Resident Form a Company in the UK?

Yes. There's no residency requirement to set up a UK limited company, and the process is largely identical whether you live in the UK or not.

That said, there are specific requirements worth getting right from the start, since a mistake here can slow down your formation or cause compliance problems later. The steps below cover what actually matters.

Step 1: Register a Unique Company Name

Your company name has to be unique and can't be too close to an existing business's name. Check availability properly before you commit to a name, since a rejected application costs you time.

Use a company name search tool to confirm your intended name, and any close variants, aren't already taken.

Step 2: Set Up a UK Registered Office Address

Your registered office must be a physical UK address in the same country your company is registered in, for example, an England-registered company needs an England-based address. This is one of the areas where the rules have genuinely changed, so it's worth reading carefully if you formed a company before 2024.

Since March 2024, you can no longer use a PO Box as your registered office. The address has to be a real, monitored location where mail would reasonably be expected to reach someone acting for the company, and where delivery can be acknowledged. Companies still using a non-compliant address risk penalties or being struck off. Your registered office address is also publicly available on the Companies House register, which is why many non-resident founders use a registered office service instead of a personal address. Our registered office address service includes mail forwarding, so you're not relying on checking a UK address in person.

You'll also need to provide a registered email address, a requirement introduced at the same time as the PO Box change. Companies House uses this to send information relevant to your company, so it needs to be an address someone actually checks.

Step 3: Appoint a Director

You need at least one director aged 16 or over, and they don't have to be a UK resident. This applies regardless of where the company itself is registered or where the business operates.

Since November 2025, directors also need to verify their identity with Companies House under separate rules, and this applies to non-UK residents too. It's worth sorting this out early rather than discovering it's a blocker partway through formation. Our identity verification service can help, and our guide on the director's residential address covers what's required there specifically, since it's a different address from your registered office.

Step 4: Issue Shares

If you're forming a company limited by shares, you need at least one shareholder, who can be the director or a separate person entirely. You set the initial share value yourself.

Step 5: Create Your Memorandum and Articles of Association

The memorandum of association is a short legal statement signed by your initial shareholders agreeing to form the company. The articles of association are the written rules for running the company, agreed between shareholders, directors, and the company secretary if you have one.

Most formation services generate standard versions of both as part of the registration process, so this step is usually more straightforward than it sounds.

Step 6: Register Your Company

Once everything above is in place, you can register your company online, by post, or through a formation agent. Online registration is the fastest and cheapest route.

As of February 2026, the standard digital incorporation fee is £100, up from the previous £50. Paper filing costs more and takes longer, so it's worth registering online unless you have a specific reason not to. If you'd rather not manage the process directly, our company formation packages include address services and support built specifically for non-UK residents.

Step 7: Register for Corporation Tax

You must register for Corporation Tax within 3 months of starting to do business, and "starting to do business" covers things like buying, selling, advertising, renting property, or employing someone. You can usually register for Corporation Tax and PAYE together if you're taking on staff.

You'll need a Unique Taxpayer Reference posted to your company address before registration can be completed, so factor that delivery time in. If VAT applies to your business, our VAT and PAYE registration support can help you get both sorted at the same time.

Step 8: File Your Company Tax Return Every Year

Your company must file a tax return with HMRC every year, whether it made a profit or not. This is separate from your annual accounts and your Confirmation Statement, which are filed with Companies House and cover different information.

Our guide to PSCs and the Confirmation Statement covers what's required there, including recent fee changes and the identity verification requirement mentioned above.

What About a UK Bank Account?

You'll likely want a UK bank account for your company, though it's not always a fast process for non-residents. Some UK banks require a director to visit in person, though not all of them do, so it's worth checking before assuming you need to travel.

You can trade using a bank account from your own country instead, as long as you're transparent about it with clients and suppliers. Our banking partners ANNA and Tide offer accounts aimed at overseas founders, giving you a UK sort code and account number without requiring an in-person visit.

FAQs

Can a non-UK resident be the sole director of a UK company?

Yes. There's no requirement for a director to be a UK resident, and a non-resident can be the sole director and shareholder.

Can I use a PO Box as my registered office address?

No, not since March 2024. Your registered office must be a physical UK address capable of receiving and acknowledging mail, not a PO Box.

How much does it cost to register a UK company online?

As of February 2026, the standard digital incorporation fee is £100. Paper filing costs more and takes longer to process.

Do I need a UK bank account to run a UK company?

Not strictly, you can trade using a foreign bank account if you're transparent about it, though a UK account generally makes day-to-day trading easier.

Do non-UK resident directors need to verify their identity with Companies House?

Yes. Since November 2025, identity verification applies to directors and PSCs regardless of where they live.

When do I need to register for Corporation Tax?

Within 3 months of starting to do business, which includes actions like advertising, selling, or employing someone, not just turning a profit.


This article is for general information only and does not constitute legal or tax advice. Company formation rules, fees, and requirements for non-UK residents can change, so it's worth checking current guidance on GOV.UK or Companies House, or speaking to a qualified professional, before registering your company.