Comment créer une entreprise en United Kingdom
The UK offers one of the fastest and cheapest company formation processes globally — most companies are registered with Companies House in under 24 hours.
Formes juridiques
- Capital minimum
- No minimum (£1 share capital is typical)
- Responsabilité
- Limited
- Capital minimum
- No minimum
- Responsabilité
- Limited
- Capital minimum
- No minimum
- Responsabilité
- Unlimited
- Capital minimum
- £50,000 minimum share capital
- Responsabilité
- Limited
Étapes de création
- 1
Choose a company name
Same dayCheck availability on the Companies House register. Certain words are restricted.
- 2
Appoint directors and a company secretary
Same dayAt least one director required (aged 16+). A secretary is optional for private companies.
- 3
Assign share capital and shareholders
Same dayPrivate companies typically issue 1–100 shares at £1 each to founders.
- 4
Prepare memorandum and articles of association
Same dayStandard model articles are available from Companies House — customisation is optional.
- 5
Register with Companies House
Same day – 24 hoursFile form IN01 online (£12) or by post (£100). Incorporation is usually confirmed within 24 hours.
- 6
Register for Corporation Tax with HMRC
Same day onlineMust be done within 3 months of starting to trade.
Documents requis
- Memorandum of Association
- Articles of Association
- Form IN01 (application to register)
- Proof of ID for all directors and shareholders
- Registered office address in the UK
Bases fiscales
- Taux d'impôt sur les sociétés
- 25% (19% small profits rate for profits under £50,000)
- TVA / taxe sur les ventes
- 20% VAT (standard rate); 5% and 0% reduced rates apply to certain goods
- Seuil d'enregistrement
- VAT registration compulsory when taxable turnover exceeds £90,000 (2024/25)
- Fréquence de déclaration
- Corporation Tax: annual; VAT: quarterly (most common) or monthly
Pièges courants
Missing the Confirmation Statement deadline (annual, £13 filing fee) — late filing can lead to company strike-off.
Not registering for Corporation Tax within 3 months of trading — HMRC penalties apply.
Mixing personal and company funds — director's loan account rules (s.455 tax charge) catch many founders.
Forgetting to file dormant company accounts even when not trading — Companies House still requires filings.
Dernière révision le 2026-04-05. Ce guide est fourni à titre informatif et ne constitue ni un conseil juridique ni fiscal. Vérifiez les détails avec un professionnel local avant d'agir.