Due Diligence Checklist for Startup

Due Diligence Checklist for Startup

A due diligence checklist for an investor (angel, venture capital or private equity) considering an investment in a startup in England & Wales. Use it to request and review information before committing.

How to use this checklist - This is an information-gathering checklist, not a contract. Adapt the scope to the size and stage of the deal. - Ask the company to populate a data room with the documents below, and flag gaps and red flags for follow-up. - Diligence findings should feed into the investment agreement (warranties, disclosure and conditions). Take legal, financial and tax advice.

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1. Corporate and ownership

  • Certificate of incorporation, current articles of association, and any shareholders' agreement
  • Up-to-date cap table (shares, options, convertibles, SAFEs) and statutory registers ☐
  • Confirmation statements and Companies House filings up to date ☐
  • People with significant control (PSC) information ☐
  • Details of any subsidiaries or group structure ☐

2. Funding history

  • Previous funding rounds, terms and investor rights ☐
  • Outstanding loans, debentures or security
  • Any grants and their conditions ☐
  • Use of SEIS/EIS (and advance assurance) where relevant ☐

3. Intellectual property

  • Schedule of IP (patents, trade marks, copyright, domains, software) and ownership/assignments
  • Confirmation that founder and contractor IP has been assigned to the company ☐
  • Any IP licences in or out; open-source usage ☐

4. Commercial contracts

  • Key customer and supplier contracts; change-of-control clauses ☐
  • Partnership, reseller and distribution agreements ☐
  • Standard terms and conditions ☐

5. People

  • Employment contracts, key-person arrangements and restrictive covenants ☐
  • Consultancy/contractor agreements; correct employment status
  • Share options/EMI scheme documents ☐
  • Pension auto-enrolment compliance ☐

6. Financial and tax

  • Management accounts, financial model, and forecasts ☐
  • Statutory accounts (where applicable) ☐
  • VAT, PAYE and Corporation Tax position; any HMRC correspondence ☐

7. Regulatory and data

  • Any regulatory authorisations (e.g. FCA) and compliance ☐
  • Data protection: UK GDPR compliance, privacy notices, data processing agreements ☐
  • Product, safety and sector-specific compliance ☐

8. Litigation and risk

  • Current, threatened or past disputes/litigation
  • Insurance cover (including any required cover) ☐
  • Material contingent liabilities ☐

9. Property and assets

  • Leases or property interests; key equipment and assets ☐

Note: tailor and prioritise these items by deal size; record findings and feed them into warranties and disclosure.

--- This checklist is general information about the law of England & Wales as at 2026, not legal advice. Have qualified legal, financial and tax advisers conduct the diligence and review the investment documents. Governing law: England & Wales.

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