We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Unincorporated associations are organisations set up through an agreement between a group of people who come together for a reason other than to make a profit
Incorporate a private limited company - register it with Companies House and rules on directors, shares, articles of association and telling HMRC about the company
A limited company is a company ‘limited by shares’ or ‘limited by…
You must choose a name for your business if you’re setting up a private…
You must provide a registered office address when you set up a limited…
Your company must have at least one director. Directors are legally…
Most limited companies are ‘limited by shares’. This means they’re owned…
When you register your company you need: a ‘memorandum of association’ - a…
Use this service to register your company with Companies House. You will…
Most companies register for Corporation Tax and PAYE as an employer at the…
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Find out how to pay less tax as a charity and when to set up a subsidiary trading company.
Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
Start a business to help people or communities - business structures including community interest companies and co-operatives
When charities can trade, tax rules and when to trade through a separate company.
How to manage and review your charity's connection to a non-charity.
Working out your Corporation Tax rate and getting reliefs and other deductions from your Corporation Tax bill
What it means to be dormant for Corporation Tax or Companies House - trading and non-trading, annual accounts, Company Tax Returns and telling HM Revenue and Customs (HMRC)
Tax exemptions and reliefs for charities - apply for recognition by HMRC as a charity, reclaim tax on Gift Aid, profits and expenditure
To start a charity you need trustees, to choose a business structure, decide suitable charitable purposes and you may have to register with the Charity Commission
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
How to claim Corporation Tax relief when your limited company donates money, land, property or shares to charity
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.