Starting a business in England and Wales involves a few registrations with different bodies (mainly Companies House and HMRC. A common point of confusion is whether, if your business is run by a company, you also have to "register the business" separately. The short answer is no) but there are several other registrations to think about. Here is a plain-English guide.
Do I register the business separately from the company?
No. If your business is owned and run by a limited company, the company is the legal entity that carries on the business (you do not register the "business" as a separate thing. There is no central register of trading names. You may trade under a different name (a trading name), but that is not separately registered (though you must follow the trading-disclosure rules) showing the company's real name and address on documents and your website).
So: incorporate the company, then make the tax and other registrations below.
1. Companies House (if you use a company)
If you operate through a limited company, you must incorporate it at Companies House, choosing a unique name, registering directors, shareholders, a registered office and (for new incorporations) people with significant control. After that, the company files an annual confirmation statement and accounts.
(If you are a sole trader or partnership, there is no Companies House incorporation, you register with HMRC instead, below. An LLP/LP does register at Companies House.)
2. HMRC, tax registrations
- Corporation Tax, a company must register for Corporation Tax (usually shortly after incorporation/starting to trade).
- Self Assessment, sole traders and partners register for Self Assessment to pay income tax and National Insurance on profits.
- VAT, you must register for VAT once your taxable turnover exceeds the registration threshold (£90,000 from April 2024), and you can register voluntarily below it.
- PAYE, register as an employer if you take on staff, to operate PAYE for income tax and National Insurance.
3. Other registrations and permissions (as relevant)
- Licences / regulatory authorisation, many activities need a licence (e.g. alcohol, food, financial services via the FCA, taxis, waste). Check what applies to your sector.
- Data protection, if you process personal data, you may need to register with (pay a data-protection fee to) the Information Commissioner's Office (ICO).
- Business rates, register with the local authority for premises.
- Insurance, not a registration, but employers' liability insurance is legally required once you employ staff.
A simple checklist
- Choose your structure (sole trader, partnership, LLP, company).
- Incorporate at Companies House (companies/LLPs) or register for Self Assessment with HMRC (sole traders/partnerships).
- Register for Corporation Tax (companies), VAT (if over/approaching the threshold), and PAYE (if employing).
- Get any sector licences, pay the ICO fee if needed, sort business rates and insurance.
Key takeaways
- If a company owns the business, you do not register the business separately, the company is the entity (a trading name isn't separately registered, but you must make trading disclosures).
- Companies/LLPs register at Companies House; sole traders/partnerships register for Self Assessment with HMRC.
- Add HMRC tax registrations, Corporation Tax, VAT (threshold £90,000), and PAYE if employing.
- Check sector licences, the ICO data-protection fee, business rates and employers' liability insurance.
Sources
- Companies Act 2006 (incorporation; confirmation statement; trading disclosures); HMRC registration for Corporation Tax, Self Assessment, VAT and PAYE
- VAT registration threshold (£90,000 from April 2024); Data Protection Act 2018 (ICO data-protection fee)
- Sector licensing and Employers' Liability (Compulsory Insurance) Act 1969
--- This article is general information about the law of England & Wales as at 2026, not legal or tax advice. For advice on your circumstances, consult a qualified solicitor or accountant.