What Documents Do You Need to Start a UK Business? (2026 Checklist)

Quick answer: To start a UK business you need proof of identity, proof of address, your National Insurance number, and your tax UTR if you have one. Sole traders need almost nothing else. Limited companies additionally need a registered office address, at least one director's details, share information and a SIC code. To open a business bank account you'll need ID, proof of address and (for limited companies) your Companies House certificate of incorporation. Customer-facing businesses also need terms and conditions, a privacy policy and ICO registration if you process personal data.

Introduction

The biggest barrier to starting a UK business isn't ambition or capital - it's the mental block created by not knowing what paperwork you need.

The truthful answer is: less than you think. The UK has made registering a business genuinely simple and the document requirements are mostly things you already own. The problem is that nobody lists them all in one place.

This guide does. We've broken it down by what you need for each step of starting your business, in the order you'll need them. You can use it as a checklist as you go and the printable version at the bottom puts everything in a checklist.

Personal Documents Every UK Founder Needs

Before you register anything with HMRC, Companies House or a bank, gather these. You'll use them repeatedly.

Proof of identity (one of these)

UK passport (current or expired within the last 12 months for some uses)
UK or EU driving licence (photocard, current)
National ID card (for non-UK EU citizens)
Biometric Residence Permit (for non-UK residents with right to work)

Proof of address (dated within the last 3 months)

Utility bill (gas, electricity, water. Not mobile phone)
Bank or credit card statement
Council tax bill (annual is accepted)
Tenancy agreement (recent, signed)
Mortgage statement
HMRC correspondence (Self Assessment confirmation, tax code letters)

National Insurance number

If you've ever worked in the UK or claimed benefits, you already have one. It looks like AB 12 34 56 C. If you can't find it:

Check old payslips, P60s or HMRC letters
Use the HMRC app or your Personal Tax Account on gov.uk to retrieve it
If you've genuinely never had one (recent UK arrivals), apply at gov.uk under "Apply for a National Insurance number"

Unique Taxpayer Reference (UTR) - if you have one

A 10-digit number HMRC issues to anyone who's been in Self Assessment before. Look on previous tax returns, HMRC letters or your Personal Tax Account. If you've never been in Self Assessment, you don't have a UTR yet - HMRC will issue one when you register.

Government Gateway login

The single most-used digital credential in UK business life. If you don't already have one, don't worry, Business Starter can help you - you'll need it for HMRC, Companies House (in some flows) and most government services.

Documents for HMRC (Sole Trader Registration)

Registering as a sole trader is the simplest possible UK business setup. The document list is short:

National Insurance number
Personal details (full name, date of birth, address)
Business name (optional - you can trade under your own name)
Business description (a brief sentence of what you do)
Start date of self-employment
Government Gateway login

That's it. No certificates, no statutory documents, no fees.

Where to do it: gov.uk → "Register for Self Assessment if you're self-employed."

Deadline: By 5 October following the end of the tax year in which you started trading. The UK tax year ends 5 April, so if you started trading in May 2026, you must register by 5 October 2027.

What you get back: A UTR by post within 10 working days, and access to file Self Assessment returns.

Documents for Companies House (Limited Company Registration)

Registering a limited company is more involved than sole trader registration but still quick. You'll need:

Basic details

Proposed company name (must be unique on the Companies House register and avoid restricted words)
Registered office address (must be in the UK and in the same country as the company is registered - England & Wales, Scotland or Northern Ireland)
Email address for the company
Type of company (most small businesses choose "Private limited company by shares")

Director details (for each director)

Full name
Date of birth
Nationality
Country of residence
Service address (the address Companies House will use for legal correspondence - can be different from your home address)
Usual residential address (kept on a private part of the register, not public)
Three pieces of personal identity verification, typically chosen from:
- National Insurance number
- Passport number
- Driving licence number
- Mother's maiden name
- Father's first name
- Town of birth
- Telephone number
- Eye colour
- Place of work

Shareholder details (for each shareholder, also called "subscribers")

Full name (must match identity documents)
Address
Number of shares taken
Class of shares (almost always "ordinary" for small companies)
Nominal value per share (typically £1)
Amount paid vs amount unpaid on each share

Persons with Significant Control (PSC) details

A PSC is anyone who owns more than 25% of shares, has more than 25% of voting rights or has significant influence. For most single-director companies, the director is also the PSC. You'll need:

Name, date of birth, nationality, address
Nature of control (e.g. "ownership of shares 25%–50%")

Constitutional documents

Memorandum of Association - Companies House provides a standard template; almost all small companies use it unchanged
Articles of Association - the rulebook for how the company is run. Companies House provides Model Articles which work for 95%+ of new small businesses; only use bespoke articles if you have a specific reason

Standard Industrial Classification (SIC) code

A 5-digit code describing your main business activity. Up to four codes per company. Full list at gov.uk under "Standard Industrial Classification (SIC) Codes." Examples:

62012 — Business and domestic software development
69201 — Accounting and auditing activities
74909 — Other professional, scientific and technical activities

Where to do it: businessstarter.org

What you get back: Certificate of Incorporation by email within 24 hours (usually faster), plus your Companies House Authentication Code by post within a week.

Documents for Opening a Business Bank Account

UK business banks have tightened their onboarding under anti-money-laundering rules. Have these ready before applying.

Standard requirements (all UK business banks)

Photo ID (passport or photocard driving licence) for every director and beneficial owner
Proof of address dated within the last 3 months (utility bill, bank statement, council tax bill)
Mobile phone number registered to you
Personal email address

Additional requirements for limited companies

Companies House Certificate of Incorporation
Company registration number
Registered office address
Trading address (if different from registered office)
Names, dates of birth and addresses of all directors and PSCs
Estimated annual turnover
Business description (a clear sentence on what the business does)
Expected sources of income (UK customers, overseas, public sector etc.)

Additional requirements for sole traders

National Insurance number
HMRC UTR (once issued)
Trading name if different from your personal name

Documents some banks additionally ask for

Business plan (rare now, but Barclays, HSBC and some traditional banks may still request)
Proof of business address (if different from registered office)
Evidence of your first contract or customer (some banks ask for high-risk sectors)
Information on overseas connections (PEP - Politically Exposed Person - checks for non-UK residents)

Documents for the application form itself

Most digital banks (Tide, Starling, Mettle, Revolut) ask you to take photos of ID and address documents through their app. Have them on your phone or scanned digitally before starting.

Documents for VAT Registration

You must register for VAT if your taxable turnover in any rolling 12-month period exceeds £90,000 (the threshold from 1 April 2024). You can register voluntarily below this threshold.

What you'll need

HMRC UTR
National Insurance number
Government Gateway login
Companies House registration number (for limited companies)
Business bank account details (for VAT refunds - though not strictly required at registration, you'll need it shortly after)
Annual turnover estimate for the next 12 months
Details of any business assets you'll claim VAT back on from before registration
Standard Industrial Classification (SIC) code
Effective date of registration

What you get back

A VAT registration number within 30 working days (often faster - typically 10–14 days), and confirmation of your registration date.

Where to do it: businessstarter.org

Documents for Hiring Your First Employee

Hiring shifts you into a new category of UK business with significantly more compliance requirements.

Before hiring

Employer's Liability Insurance certificate - legally required from day one if you have any employees (minimum £5 million cover). Fines up to £2,500 per day without it.
PAYE registration with HMRC - you must register up to 4 weeks before paying any employee for the first time
Workplace pension scheme set up with a pension provider (e.g. NEST, The People's Pension, Smart Pension)

Per employee, before they start

Signed employment contract or written statement of employment particulars (legally required on or before day one)
Right to work in the UK - copies of passport/visa/biometric residence permit, verified
P45 from previous employer (or starter checklist if they don't have one)
National Insurance number
Bank details for salary payment
Emergency contact details
Signed pension enrolment paperwork (or auto-enrolment notifications)

Records you must maintain

PAYE records for at least 3 years from the end of the tax year
Employment records for the duration of employment plus 6 years
Right to work checks for 2 years after employment ends
Working time records for adequate periods (typically 2 years)

Documents Your Website Legally Needs

If your UK business has a website that does any of the following, you're legally required to publish certain documents:

If your website sells anything

Terms and Conditions of Sale - covering price, payment, delivery, returns, your rights and the buyer's rights under UK consumer law
Refund and Returns Policy - UK consumer law requires 14 days for online purchases, often longer in your discretion
Contact information including a UK address, email and (for limited companies) Companies House number

If your website collects any personal data (including just a contact form)

Privacy Policy stating what data you collect, why, how long you keep it, who you share it with and the rights people have under GDPR
Cookies Notice with consent management for non-essential cookies (analytics, marketing, advertising)
ICO registration at ico.org.uk - costs £40–£60/year

For limited companies, on your website and email signatures

Under the Companies Act 2006, limited companies must display on their website and outgoing business letters:

Full registered company name
Company registration number
Country of registration (e.g. "Registered in England & Wales")
Registered office address
VAT registration number (if VAT registered)

Most UK limited company websites include this in the footer. Failure to display can result in fines.

Additional documents some businesses need

Modern Slavery Statement required only for businesses with turnover above £36 million, but increasingly used voluntarily
Accessibility Statement - required for public sector websites; voluntary, but recommended for everyone else under the Equality Act 2010

Documents for Industry-Specific Licences

Many UK businesses need additional licences or registrations beyond Companies House and HMRC. Common examples:

Food, drink and hospitality

Food Business Registration with your local council (free, must be at least 28 days before you start)
Food Hygiene certificate for the relevant Level (1, 2, 3) depending on role
Premises licence for selling alcohol (Licensing Act 2003)
Personal licence for the designated premises supervisor
TEN - Temporary Event Notice for occasional alcohol sales

Healthcare and care

Care Quality Commission (CQC) registration for regulated activities
Professional body registration (NMC, GMC, GPhC, etc.) depending on role

Financial services

FCA (Financial Conduct Authority) authorisation for any regulated activity - advising, arranging, dealing in investments, consumer credit, etc.
Permission to operate specific to the activity

Construction and trades

CIS (Construction Industry Scheme) registration with HMRC for construction work
Gas Safe registration for gas engineers
NICEIC or NAPIT registration for electricians
Trade-specific qualifications (City & Guilds, NVQs, etc.)

Driving and transport

Operator's licence for goods vehicles over 3.5 tonnes
Private Hire Operator licence or Hackney Carriage licence for taxi/PHV
CPC (Certificate of Professional Competence) for professional driving

Property and lettings

Client Money Protection scheme membership for letting agents
Redress scheme membership (Property Ombudsman or Property Redress Scheme)
HMO licence for houses in multiple occupation

Selling regulated products

Premises licence for selling alcohol off-trade
Tobacco retail registration with your local trading standards
Age-restricted product training records for staff

If you're entering a regulated sector, the regulator's website is your starting point. Don't rely on third-party guides - regulation changes faster than most online content updates.

Documents You Should Have Even If Not Legally Required

These aren't statutory requirements, but operating without them creates risk that almost always outweighs the cost of putting them in place.

Customer contracts and statements of work

Even a one-page agreement protects you and the customer when something goes wrong. Specify scope, deliverables, timelines, payment terms, intellectual property ownership and termination conditions.

Supplier contracts

Standard terms agreed before work starts. Avoids disputes over price, delivery, quality and payment timing.

Freelancer / contractor agreements

Critically important for IR35 reasons - the contract should clearly establish that the person is a contractor, not an employee. HMRC examines actual working arrangements as well as contracts, but a properly-drafted agreement is the starting point.

Non-Disclosure Agreements (NDAs)

For any conversation where you'll share confidential information - potential customers, suppliers, partners, investors, prospective hires.

Shareholder agreement (for limited companies with more than one shareholder)

The Articles of Association cover the basics, but a shareholder agreement governs what happens when shareholders disagree, want to exit, die or want to bring in new investors. Without one, the default rules can produce outcomes nobody wants.

Director Service Agreement

For your own role as a director - clarifies pay, duties, leave, IP ownership and what happens if you leave or are removed.

Insurance certificates

Public Liability for any business interacting with the public
Professional Indemnity for advice/service businesses
Product Liability for businesses making or selling products
Cyber insurance for businesses holding customer data

Business plan

Not legally required, but needed for the Start Up Loans scheme, most business bank loans and most grant applications. Even without external funding, a simple version helps you think clearly about what you're building.

Health and safety policy

Legally required in writing only if you have 5+ employees, but the underlying duty of care exists from day one for any employer.

The Complete UK Business Setup Checklist

Use this as a printable / tick-as-you-go list.

Stage 1: Before you do anything

Photo ID gathered (passport or driving licence)
Proof of address gathered (utility bill or bank statement dated within 3 months)
National Insurance number located
UTR located (if you have one)
Government Gateway login created

Stage 2: Choose and register your structure

If sole trader:

Registered for Self Assessment at gov.uk
UTR received from HMRC

If limited company:

Company name checked for availability and trade mark conflicts
Registered office address confirmed
Director details prepared
Shareholder details prepared
PSC details prepared
SIC code chosen
Memorandum and Articles of Association selected (Companies House Model Articles is standard)

Stage 3: Set up money and tax

Business bank account application submitted
Business bank account opened
Accounting software set up (Xero, QuickBooks, FreeAgent or similar)
Separate "tax" savings account opened - earmark 25–30% of all income
Decision made on whether to register for VAT (mandatory above £90,000 turnover)

Stage 4: Compliance

ICO data protection registration (if you process personal data - most businesses do)
Public liability insurance in place
Professional indemnity insurance in place (for advice/service businesses)
Industry-specific licences obtained (if applicable)
Privacy Policy on website
Cookies Notice on website
Terms and Conditions on website (if selling)
Companies House details displayed on website (limited companies)

Stage 5: Brand and presence

Domain name registered
Business email set up (Google Workspace or Microsoft 365)
Website launched (even a one-page v1)
Google Business Profile set up (if local-relevant)
Social media accounts secured

Stage 6: Commercial documents

Standard customer contract / Terms of Service drafted
Invoice template created (including the legally required limited company details)
Standard NDA template prepared
Bookkeeping process established
First invoice sent

Stage 7: If hiring

Employer's Liability Insurance in place
PAYE registered with HMRC
Workplace pension scheme arranged
Employment contract template prepared

Download the pdf version here.

Frequently Asked Questions

Do I need a business plan to register a UK business?

No. Neither HMRC nor Companies House requires a business plan to register. You only need one if you're applying for the Start Up Loans scheme, a bank loan, or most grants.

Do I need an accountant to start a UK business?

Not legally. Sole traders can manage their own Self Assessment with bookkeeping software. Limited companies can technically do their own accounts, though most directors choose to pay an accountant £600–£1,500 a year given the penalties for filing errors.

Can I use my home address as my business address?

Yes for sole traders. Yes for limited companies too, but your home address will appear publicly on the Companies House register. Many founders use a registered office service (£30–£100/year) to keep their home address private.

What documents do I need to open a business bank account in the UK?

For any business: photo ID, proof of address dated within 3 months, mobile number, email. Limited companies additionally need their Certificate of Incorporation, company number, registered office address and details of all directors and persons with significant control.

Do I need a separate business bank account as a sole trader?

Not legally, but strongly recommended. Mixing personal and business finances creates Self Assessment problems and looks unprofessional on invoices.

How long does it take to get all the documents in place?

A sole trader with everything ready can be fully registered in a single afternoon. A limited company typically completes registration within 24 hours, business banking within a day to a week and full compliance setup (insurance, ICO, website documents) within 7–14 days.

Do I need to register with the ICO if I just have a basic website?

Probably yes. If your website collects any personal data - including just a contact form with name and email — you're processing personal data under GDPR. ICO registration costs £40–£60 a year. Exemptions exist for very small businesses processing only staff data, but most customer-facing businesses must register.

What's the difference between a registered office and a trading address?

The registered office is the official address for legal correspondence and must be in the UK. The trading address is where the business actually operates. They can be the same or different. For example, you might use a registered office service in London while trading from Manchester.

Do I need a SIC code if I'm a sole trader?

No. SIC codes are only required for limited companies and partnerships filing with Companies House.

Can I start trading before I receive my UTR or company registration certificate?

Sole traders can start trading immediately and register with HMRC after - provided you register by 5 October following the tax year you started. Limited companies cannot legally trade until incorporated, but incorporation usually completes within 24 hours so this rarely causes delay.

What documents do I need for VAT registration?

HMRC UTR, National Insurance number, Government Gateway login, company registration number (for limited companies), estimated turnover, SIC code and the date you want registration to take effect.

Do I need a contract with my customers?

Not legally required for most businesses, but strongly recommended. Even a one-page agreement specifying scope, payment terms and termination conditions prevents most disputes.

Final Thoughts

The documentation required to start a UK business is genuinely manageable - most of it is paperwork you already have and the rest is generated automatically by HMRC, Companies House or your bank as you go.

The mistake new founders make isn't usually missing documents - it's putting off the registration step because the list feels longer than it is. The list above is the worst it gets. Once you've ticked through Stages 1 and 2, the rest happens naturally as your business takes shape.

Want to skip the paperwork? Business Starter handles UK business registration, banking introductions, ICO setup and compliance documents as part of the Business Creator. See how it works →

For more expert guides, click here.

This article is for general information only and does not constitute personalised legal, tax or financial advice. UK regulations, fees and thresholds change at every Budget - please verify the figures and document requirements against current gov.uk and Companies House guidance before relying on them.