# UK Company Formation, Corporation Tax & VAT

> A UK private limited company is registered with Companies House, needs a UK registered office address, and — since November 2025 — identity verification for directors and people with significant control. It pays corporation tax at 25%, or 19% on profits up to £50,000 with marginal relief up to £250,000, and must register for VAT once taxable turnover exceeds £90,000.

## Who this is for

- Indian founders selling into the UK and Europe
- Indian companies opening a UK subsidiary
- Freelancers and agencies with UK clients

## Services

- [UK Limited Company Formation from India](https://www.industax.com/services/uk-business/uk-limited-company-formation) — Companies House registration, ID verification and registered office
- [UK Company Accounts & Confirmation Statement](https://www.industax.com/services/uk-business/uk-company-annual-compliance) — Annual Companies House filings for UK limited companies
- [UK Corporation Tax Return (CT600)](https://www.industax.com/services/uk-business/uk-corporation-tax-ct600) — Corporation tax at 19%–25% with marginal relief
- [UK VAT Registration & MTD Returns](https://www.industax.com/services/uk-business/uk-vat-registration) — VAT above £90,000 and Making Tax Digital filing

## FAQs

### Can an Indian resident be the sole director of a UK company?

Yes. UK companies don't need a UK-resident director, but they need a UK registered office address and directors must complete Companies House identity verification.

### What is the UK corporation tax rate?

25% main rate, with a 19% small profits rate for profits up to £50,000 and marginal relief between £50,000 and £250,000.

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Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.