Legal Requirements of a UK Limited Company (LTD)
Starting a private limited company in the UK can be rewarding, but it comes with specific legal responsibilities. If you are a company director or small business owner, understanding your compliance duties is essential to avoid penalties and ensure smooth operations.
In this guide, we explain the legal requirements for LTD companies in the UK, including key deadlines, filings, and responsibilities under Companies House and HMRC.
1. Company Formation and Registration
To form a UK limited company, you must register with Companies House and provide:
A unique company name
A UK-registered office address
Details of at least one director
Shareholder information and share capital
Standard or bespoke Articles of Association
Once registered, you will receive a Certificate of Incorporation, which confirms your company’s legal existence.
2. Maintain a Registered Office Address
A registered office address is required for all LTD companies. This must be a UK physical address where official government communications can be sent. It is publicly listed on the Companies House register.
3. File an Annual Confirmation Statement (CS01)
Every LTD company must submit a Confirmation Statement at least once a year. This confirms that your company information is accurate, including:
Shareholders and share capital
SIC codes (business activity)
PSCs (People with Significant Control)
🕒 Deadline: Within 12 months of the last confirmation
💳 Fee: £34 (plus card processing fee if applicable)
4. Submit Annual Company Accounts
You must prepare and file annual accounts to Companies House, even if your company is dormant. These accounts show your company’s financial performance.
🕒 Deadline: 9 months after your accounting year-end
📌 Tip: Late filing results in automatic penalties.
5. Corporation Tax and HMRC Requirements
Once trading begins, register for Corporation Tax with HMRC within 3 months. Each year you must:
File a Company Tax Return (CT600)
Pay any Corporation Tax owed
Submit tagged iXBRL accounts to HMRC
📅 Tax is usually due 9 months and 1 day after the end of your accounting period.
6. Keep Statutory Company Registers
Every LTD must maintain:
Register of directors
Register of members (shareholders)
Register of PSCs
Register of charges (if applicable)
These must be available for inspection at the registered office or a designated SAIL address.
7. Comply with Directors' Duties
Under the Companies Act 2006, directors must:
Act in the company’s best interest
Exercise care and diligence
Avoid conflicts of interest
Ensure all filings and legal obligations are met
Failing to meet these obligations can result in disqualification or personal liability.
8. Operate PAYE and Register for VAT (if required)
If your company employs staff, register for PAYE with HMRC.
If your turnover exceeds £90,000, you must register for VAT.
👉 You may also voluntarily register for VAT to reclaim input tax on business expenses.
9. Data Protection Compliance (UK GDPR)
If your company handles personal data, you must comply with the UK GDPR and Data Protection Act 2018. Most companies must register with the ICO (Information Commissioner’s Office) and pay an annual fee.
10. Notify Companies House of Key Changes
You are legally required to report the following changes to Companies House:
Change of registered office address
Appointment or resignation of directors
Change in share structure or ownership
Updates to PSC details
Use the Companies House WebFiling service or authorised agents like Barnett & Co to stay compliant.
Why Compliance Matters
Failing to meet LTD company legal requirements can lead to:
Financial penalties
Loss of limited liability protection
Strike-off from Companies House
Reputational damage
Need Help Managing Your Company’s Legal Obligations?
At Barnett & Co Accountants, we help directors stay compliant, avoid penalties, and focus on growing their businesses.
📍 Electra House, Electra Way, Crewe, CW1 6GL
📞 0345 646 1516
📧 info@barnettandco.uk
Let our experts take care of:
Tax returns
Registered office services
Director guidance
