Small profits
Eligible companies generally pay 19% up to GBP 50,000 profit and 25% above GBP 250,000. Marginal relief may apply between them. Associated companies and short accounting periods reduce the thresholds.
Official source ↗
Jurisdictions
United Kingdom · Ltd
A British company for British business relationships. Plan incorporation, register obligations and actual management together.
Formation & price
Your GCS formation package.
€990
One-time package price · incorporation fees included
Business price excluding any applicable VAT.One Ltd with one individual acting as shareholder and director, standard articles.
Included in the package
- Formation preparation, document review and a dedicated GCS contact.
- Incorporation including government, local formation, translation and certification fees required for the standard case.
- Companies House incorporation, identity-verification support, tax registration and registered office for twelve months.
- Digital incorporation documents and a schedule of ongoing obligations.
From the second year
€490 / year —Basic administration, renewing the included address and local statutory roles, plus routine register filings and related registry fees. Excluding applicable VAT; accounting provides any required financial information.
Also available
United Kingdom · LLP
€1,190 one-time, from the second year €490 / year (excluding VAT).
An LLP with two members you provide yourself, for example two individuals or one individual and an existing company.
Companies House registration of the LLP, identity-verification support and registered office for twelve months.
The LLP is tax-transparent: members are taxed on their profit shares, as residents of Germany, Austria or Switzerland usually in their country of residence. We review this before formation.
United Kingdom · LLP and Ltd
€1,590 one-time, from the second year €890 / year (excluding VAT).
An LLP with you as first member and your new Ltd as second member, so no second person is needed.
Companies House registration of the LLP and the Ltd, identity-verification support, tax registration of the Ltd and registered office for both entities for twelve months.
The LLP is tax-transparent, the Ltd is not. We review how the profit shares are taxed for you and for the Ltd before formation.
Budgeted separately
Share capital, taxes on your activity, bookkeeping, financial statements, tax returns and audits are outside the formation package. Physical offices, operational substance, nominee directors, special licences and additional entities are quoted separately. Bank-application support does not guarantee acceptance.
The fixed price applies to the standard case described above. Variations and additional services are specified in a written quote before engagement.
Enquire about the United Kingdom packageTax & company structures
Potential advantages for your business.
LLP alternative
Many LLPs are tax-transparent: members are taxed on their profit shares. This is not automatic tax exemption and also depends on activity and residence.
Official source ↗Company form and special regime
An LLP requires at least two members and differs from a Ltd. We offer the LLP in addition to the Ltd, on its own or together with a Ltd as second member.
Official source ↗As of September 2026. Benefits depend on activity, actual management, residence and personal circumstances. Company taxation is not the shareholder’s total tax burden.
At a glance
What this company can offer.
- Can be formed with one shareholder
- Directors need not live in the UK
- Digital incorporation through Companies House
GBP 100
Digital incorporation fee
Companies House, since February 2026. This fee is included in the GCS formation package, not charged again.Allow for a UK registered office, identity verification, annual accounts and a confirmation statement. Actual management location remains relevant for tax.
Where it fits
The location must fit the plan.
For entrepreneurs with UK customers, suppliers or plans for a local presence. A Ltd provides a separate legal framework for contracts and ownership. Its value compared with an existing entity depends on the business and where it operates.
Scope
From context to execution.
- Review of ownership, activity, residence and countries involved.
- Agreed responsibilities, document checklist and open specialist questions.
- Coordination of company or residence documents, banking preparation and local professionals within the agreed scope.
- Document handover and a schedule of ongoing obligations.
Digital incorporation costs GBP 100 from February 2026. The current digital confirmation statement fee is GBP 50 per twelve-month payment period. These are government fees; address, advice and accounts cost extra.
At least one shareholder and one director are required; one person can hold both roles. Directors must be at least 16 and may live outside the UK.
An appropriate registered office is required in the relevant UK jurisdiction. Company correspondence must reach the business there. The address is public.
Directors and people with significant control must comply with applicable Companies House identity-verification requirements.
Requirements & Substance
What needs to be clear first.
Establish ownership, commercial purpose, the registered office and decision-making arrangements before filing. A non-resident director does not by itself determine tax residence. Regulated activities and bank eligibility need separate checks.
Timing
A sequence with clear dependencies.
Document review, specialist clearance, filing and account or status decisions follow separate processes. Once the documentation and scope are clear, we agree a schedule. Authority and bank decisions cannot be guaranteed.
Ongoing Duties & Cost Drivers
The structure must work day to day.
Maintain a calendar for accounts, confirmation statements and any company tax return. Report changes to directors, ownership and register data. Keep company financial records and separate business expenditure from personal expenditure.
German connections
From a German perspective.
Actual management from Germany may create German tax and registration obligations. Following Brexit, legal recognition, liability and the actual administrative seat also require review. A UK registered office alone does not relocate a business.
Management & permanent establishment
Actual central management and fixed business facilities can create German tax exposure; a foreign registered address is not sufficient.
Sections 10 / 12 AO ↗Controlled foreign companies
Control, income type and actual taxation matter. The low-tax threshold is below 15% (as of 09/2026); EU/EEA substance rules require evidence.
Sections 7–13 AStG ↗Foreign-interest reporting
Foreign businesses and shareholdings may trigger notification duties. Conditions, thresholds and deadlines need review.
Section 138(2) AO ↗Exit taxation
Departure or restrictions on German taxing rights can trigger taxation of unrealised gains on covered interests, subject to personal conditions.
Section 6 AStG ↗Remaining German interests
German nationals meeting all relevant conditions may face extended limited taxation for up to 10 years after the departure year (as of 09/2026). Preferential taxation alone is insufficient.
Section 2 AStG ↗Tax treaties
Residence, income, entitlement and the current treaty text determine relief. The existence of a treaty is not a blanket exemption.
Treaty status ↗This overview does not replace case-specific review by directly appointed, qualified legal and tax professionals.
Read on
Guides and terms for this country.
Formation21 September 202619 min
Choosing a legal form abroad: LLC, Ltd, OÜ or Sp. z o.o.?
LLC, Ltd, OÜ or Sp. z o.o.: the eight forms GCS incorporates all have limited liability and differ in statutory roles and tax model. The most flexible is the US LLC: online, no presence required, no US income tax without US business activity. A comparison with table, examples and the recommendation of which form suits which way of life.
Read the articleFormation21 September 202617 min
What forming abroad costs: the package, the fees and the items beside it
A formation price is only a number once it is clear what it includes. This article breaks the cost of a company abroad into government fees, statutory roles, bookkeeping and tax, shows the GCS packages for eight countries, describes the process from first conversation to handover and shows why the US LLC offers location-independent entrepreneurs the best balance of cost and flexibility.
Read the articleFormation21 September 202616 min
After incorporation: annual filings, bookkeeping, registers. The compliance calendar of a company abroad
Incorporation starts the calendar. Every jurisdiction requires at least one register filing, bookkeeping and tax returns each year, many even from a dormant company. This article lists the obligations by country with deadlines and government fees, sets out what GCS takes over from year two and recommends confining the calendar to one country: the one you live in.
Read the article
Terms in the glossary
Questions & Answers
Worth knowing.
Can one person form a company?
Yes. One shareholder may also act as director, subject to the personal requirements.
Must I move to the UK?
Directors need not live in the UK. The registered office, management location and tax consequences remain separate matters.
Is GBP 100 the full setup cost?
No. It is the digital registration fee; advice, the registered office and other services are additional.
Does a UK Ltd automatically reduce tax?
No. Review profits, distributions, management and the residence of the parties together.