The Ltd and its governance
For a project we establish ownership, directors, address, powers and activities in advance. We also prepare a corporate calendar and allocate responsibility for Companies House, tax matters and accounting records.
Companies House identity verification
Mandatory identity verification for directors and people with significant control (PSCs) began on 18 November 2025, with transition arrangements. The deadline depends on the individual’s role and circumstances. The system’s start date is not a universal compliance deadline.
Corporation tax: assess the thresholds
The main Corporation Tax rate is 25% and the small profits rate is 19%. The usual thresholds are £50,000 and £250,000, with marginal relief potentially available between them. Thresholds are adjusted, including for associated companies and short accounting periods.
Reporting and the corporate calendar
Accounts, tax returns and registry filings serve different purposes. We recommend one calendar with an owner for each filing, a separate process for ownership and management changes, and retained evidence of submissions.
Payments and UK connections
When assessing a bank or payment provider, we examine actual markets, management, contracts and payments. A non-resident-owned structure should be able to explain its economic connection to the jurisdiction and check product availability early.
Before we talk
What helps us get started.
A short overview is enough. We can agree the documents and details after discussing your needs.
- Directors, shareholders and PSCs
- Identity verification status and individual deadlines
- Profit forecast and associated companies
- Accounting and filing responsibilities
Common questions
Is the rate always 19%?
No. The rate depends on profits and eligibility; the main rate is 25%.
Does identity verification only concern new companies?
Existing structures are also affected. Check the applicable process and deadline for each director and PSC.
Official sources
Primary sources for your own review.
This guide provides general information as of the review date. Company, tax and relocation decisions require an assessment of the circumstances, applicable law and current requirements.