UK Company Registration from India with the India side done right.
I help Indian founders and Indian companies form a UK private limited company at Companies House - and, just as important, fund and report it correctly from India under FEMA and the income-tax rules. Formation, identity checks, banking and UK tax on one side; ODI or LRS, Form FC, the APR and Schedule FA on the other. Setting up in more than one country? See foreign company incorporation or USA company registration, or send a short note.
When a UK company makes sense.
A UK company is quick to form and well understood by buyers across the world. It earns its keep when there is a real commercial reason for it - not as a tax play, because UK company profits are taxed at rates comparable to India's. These are the reasons that usually hold up:
UK and European customers
Many UK and European buyers, public bodies and enterprise procurement teams prefer to contract with, and pay, a local entity. A UK company with an English-law contract removes that friction.
Credibility with partners
A company on the public register at Companies House, with a UK address and UK invoices, reads as a serious counterparty to distributors, resellers and platform partners.
Fundraising and a UK team
UK angels and funds, and co-founders or early hires who live in the UK, are easier to bring in through a UK company than through an Indian one.
Payments and platforms
Payment gateways, marketplaces and app stores often support a UK company more easily for collecting in GBP and EUR. Each provider sets its own onboarding rules, so check yours before you form.
Ltd, LLP or a UK branch: which one fits.
Most Indian founders and Indian companies end up with a private company limited by shares (a "Ltd"). The other two routes fit narrower cases:
| Factor | Private limited company (Ltd) | UK LLP | Branch (UK establishment) |
|---|---|---|---|
| What it is | A separate company owned by shareholders, formed at Companies House | A body corporate owned by its members, taxed largely as a partnership | The Indian company itself, registered in the UK as an overseas company with a UK establishment |
| Minimum people | One director (an individual, 16 or over, who can live in India) and one shareholder | At least two designated members at all times | UK filings on behalf of the Indian parent |
| Liability | Limited to the company; the Indian parent or founder is ring-fenced | Limited to the LLP | The Indian company is directly exposed to UK liabilities |
| Usually fits | Trading with UK and EU customers, raising money, hiring - the default choice | Professional firms and joint ventures between partners | A project or office that stays part of the Indian company |
| Watch first | UK corporation tax, VAT and the annual Companies House calendar | Members are taxed on their share of profit, which needs careful India-UK treaty work | UK tax on branch profits and filing the parent's accounts in the UK |
A rule of thumb, not advice for your case. We confirm the choice against your customers, investors and the India-side rules before anything is formed.
What Companies House needs from you.
A private limited company is registered online at Companies House, usually within 24 hours, for an incorporation fee of GBP 100. Nobody has to fly to the UK. What has to be ready before you file:
Directors and shareholders
At least one director, who must be an individual aged 16 or over, and at least one shareholder. The director does not need to live in the UK. A company secretary is optional. Your home address stays off the public register; a service address is shown instead.
Registered office and SIC code
A physical UK address, in the same part of the UK where the company is registered (England and Wales, Scotland or Northern Ireland), where official post is delivered - usually a registered office service for an India-based founder. You also choose a SIC code that describes the business, and give a registered email address for Companies House.
Identity verification
Under the Economic Crime and Corporate Transparency Act 2023, directors and people with significant control must verify their identity. Since 18 November 2025 a new director needs a Companies House personal code at incorporation. Verification is free through GOV.UK One Login, or can be done from any country through an authorised corporate service provider, which may charge a fee.
People with significant control (PSC)
Anyone holding more than 25% of the shares or voting rights, able to appoint or remove most of the directors, or otherwise controlling the company, goes on the PSC register. Each PSC also gives their verification code to Companies House within their 14-day window.
The articles of association, a statement of capital and the initial shareholdings are filed with the application. There is no minimum share capital.
The UK calendar after incorporation.
Companies House and HMRC enforce their deadlines automatically: a late filing brings a penalty whether or not anyone reads your explanation. This is the core calendar for a UK Ltd:
| What | When or how much | What it means for you |
|---|---|---|
| UTR and Corporation Tax registration | HMRC posts the 10-digit UTR to the registered office, usually within 14 days of incorporation; register within 3 months of starting to do business | Your registered office service must forward HMRC post promptly |
| Corporation tax rate | 19% on profits up to GBP 50,000; 25% on profits over GBP 250,000; marginal relief in between | Both limits are divided by the number of associated companies, which can include your Indian company, so the main rate may apply sooner |
| Corporation tax payment and return | Tax paid 9 months and 1 day after the accounting period ends; the Company Tax Return (CT600) filed within 12 months | A UK accountant normally prepares and files the return |
| VAT | Registration is compulsory once UK taxable turnover passes GBP 90,000 in the last 12 months, or is expected to within the next 30 days; standard rate 20% | If HMRC treats the business as established outside the UK, registration can be required from the first UK taxable supply - check this early |
| Making Tax Digital | Every VAT-registered business keeps digital records and files VAT returns through compatible software | Choose bookkeeping software that files VAT returns from day one |
| Confirmation statement | At least once every 12 months, filed within 14 days after the review period ends; GBP 50 online | It cannot be filed unless every director has verified their identity |
| Annual accounts | First accounts within 21 months of incorporation; later accounts within 9 months of the financial year end | Late filing penalties for a private company run from GBP 150 to GBP 1,500, doubled if accounts are late two years in a row |
UK rates, thresholds and fees change with each Budget and fee review. We confirm the current position and work with a UK accountant on UK filings; UK tax positions are signed off by the UK adviser.
Bank accounts for India-based directors.
Banking, not incorporation, is the step that slows most UK companies run from India. Plan it before you form the company:
High-street banks
Traditional UK banks generally prefer a UK-resident director or a real UK footprint - an office, staff or UK customers on contract. Without that, applications are often slow or declined.
E-money accounts
Many India-based founders start with an electronic money institution, subject to each provider's policy. E-money balances are safeguarded but generally not covered by the UK deposit protection scheme, so avoid parking large sums in one account.
Source of funds
Expect questions on where the money comes from. Capital sent from India through the ODI or LRS route, with the bank's paperwork, is exactly the trail a UK provider asks to see.
Funding the UK company under FEMA.
Putting money into a UK company is overseas investment under the Foreign Exchange Management (Overseas Investment) Rules and Regulations, 2022. Who invests decides the route. This is the half most UK formation services do not handle, and where a chartered accountant in India does the work. Ongoing reporting is covered on our ODI compliance page.
| Point | Indian company invests (ODI) | Resident individual invests (ODI within LRS) |
|---|---|---|
| Money limit | Within the Indian company's financial commitment limit under the OI Rules | Counts towards the LRS limit of USD 250,000 per financial year, together with all other LRS remittances |
| What the UK company may do | Any lawful business, subject to the OI Rules | Must be an operating business, not engaged in financial services, and if you control it, it should not have subsidiaries of its own |
| Loans to the UK company | Permitted as part of the financial commitment, within the rules | Not permitted: an individual cannot make a financial commitment by way of debt |
| Reporting at the start | Form FC through the designated AD bank to obtain a UIN, on or before the first investment | Form FC through the AD bank, plus the LRS paperwork |
| Every year | Annual Performance Report (APR) by 31 December; FLA return to RBI by 15 July | APR by 31 December, certified by a chartered accountant where no statutory audit applies |
Round-tripping: a financial commitment is not allowed where the UK company invests back into India and the result is a structure with more than two layers of subsidiaries. All transactions for one overseas investment run through one designated AD bank.
Indian tax points to settle early.
The FEMA filings get the money out correctly. These Indian tax points decide whether the structure holds up afterwards:
Place of effective management
Indian income-tax law can treat a foreign company as resident in India if its key management and commercial decisions are in substance taken in India. A UK company run entirely from India needs board practice and records that match where it says it is managed.
Schedule FA disclosure
A resident individual who holds shares in a UK company, or signing authority over its bank account, reports it in Schedule FA of the Indian income-tax return every year. Missing it is costly under the black money law, even when no tax is due.
India-UK tax treaty
The India-UK double taxation avoidance agreement sets the rules on residence, permanent establishment, and tax on dividends, interest, royalties and fees between the two countries. We read the treaty position before money starts moving.
Transfer pricing
When an Indian company and its UK subsidiary invoice each other - development fees, support services, licences - the prices must be at arm's length, with an intercompany agreement and documentation on both sides.
How to register a UK company from India.
A typical engagement, from first call to an operating company. Formation itself is fast; identity checks, banking and the India-side filings set the real pace. Most founders are trading in roughly three to six weeks, depending on the bank and how quickly documents come together.
- 01
Fit check and structure (week 1)
We test whether the UK is the right place for your customers and investors, choose between a Ltd, an LLP or a branch, and decide who invests - you personally under LRS or your Indian company under ODI.
- 02
India-side groundwork
We check eligibility under the OI Rules, the LRS headroom or the company's limit, the round-tripping position and the board or shareholder approvals your Indian company needs, and line up the designated AD bank.
- 03
Identity verification
Each director and PSC verifies their identity and receives a Companies House personal code - through GOV.UK One Login, or an authorised corporate service provider if that route does not work for you.
- 04
Name, address and articles
We clear the company name, arrange the registered office address, pick the SIC code and settle the articles, share capital and shareholdings.
- 05
Incorporation at Companies House
The application is filed online and the certificate of incorporation usually issues within 24 hours. The UTR follows by post, usually within 14 days.
- 06
Bank account and capital
We prepare the pack the bank or e-money provider will ask for, then remit the share capital from India with Form FC filed through the AD bank on or before the first remittance.
- 07
Tax set-up
Corporation tax registration within 3 months of starting to do business, VAT registration where it applies, bookkeeping software for Making Tax Digital, and the intercompany agreement if the Indian company will bill the UK one.
- 08
Ongoing compliance on both sides
One calendar for the confirmation statement, UK accounts, the CT600 and VAT returns, and on the Indian side the APR, the FLA return and Schedule FA - so nothing falls between two countries.
What we need from you.
Most delays come from a missing paper, not from Companies House. This is the checklist we work from:
Identity of each director and PSC
Passport and address proof for every director and person with significant control, used for Companies House identity verification - directly through GOV.UK or through an authorised corporate service provider.
Company details
Proposed name and a back-up, the UK registered office address, the SIC code for what the company will do, and the share capital and how it is split between shareholders.
Articles of association
Model articles suit most single-founder companies. Bespoke articles are worth it when co-founders or investors need vesting, pre-emption or reserved matters.
India-side papers
For an Indian company: board resolution, the ODI file and Form FC through the AD bank. For an individual: the LRS declaration and a clean source-of-funds trail.
Banking pack
A short business plan, expected customers and transaction volumes, and proof of where the money comes from. Banks and e-money providers ask for this before they open an account.
Tax registrations
Corporation tax after incorporation, VAT when the turnover test is met or voluntarily for B2B work, and PAYE before the first UK employee is paid.
The yearly calendar: UK and India side.
A UK company owned from India files in two countries. Missing either side costs penalties, so we run both calendars together:
| When | UK side | India side |
|---|---|---|
| At formation | Companies House registration; register for corporation tax within 3 months of starting to trade | Form FC through the AD bank for ODI, or the LRS remittance for an individual |
| Every 12 months | Confirmation statement to Companies House, within 14 days of the review date | Annual Performance Report through the AD bank by 31 December |
| After the year-end | Accounts to Companies House within 9 months (first accounts: 21 months from incorporation); corporation tax paid 9 months and 1 day after the year-end; CT600 within 12 months | FLA return to RBI by 15 July for an Indian company; Schedule FA in the income-tax return for an individual |
| Through the year | VAT returns if registered; PAYE if there are UK employees; director and PSC changes reported | Transfer pricing documentation for dealings with the Indian group; Form FC for any further investment |
Dates follow the current UK and Indian rules and can change; we confirm each date for your company when we set up the calendar.
What goes wrong and how we avoid it.
Money sent before the India-side route is clear
Remitting capital before Form FC is filed, or under the wrong route, leads to late submission fees and awkward explanations to the AD bank. We fix the route before the first rupee leaves.
A UK company run entirely from India
If every key decision is taken in India, the company can be treated as Indian-resident under the place of effective management test. We set up board practice that matches where control really sits.
Missed first accounts and confirmation statement
Reminders often go to a formation agent's address and get missed. Late accounts bring automatic penalties and can end in the company being struck off. We put both deadlines in one calendar from day one.
Group invoices with no transfer pricing file
Payments between the UK company and the Indian company must be at arm's length and documented on both sides. We set the pricing and paperwork before the first invoice.
What the cost depends on.
The Companies House online incorporation fee is GBP 100. Everything else depends on your facts, so we quote after the first call rather than from a price list. The main drivers:
Who invests
An individual investing under LRS is simpler than an Indian company making ODI, which brings board approvals, the financial commitment limit and FLA reporting.
UK services you need
Registered office and mail forwarding, an authorised corporate service provider for identity checks, and a UK accountant for corporation tax and VAT are paid to UK providers.
Ongoing work
Annual accounts, the CT600, VAT returns, the confirmation statement, the APR and transfer pricing work scale with how much the UK company actually trades.
UK company registration questions.
How do I register a company in the UK from India?
Decide the vehicle (usually a private limited company), get each director and PSC through Companies House identity verification, arrange a UK registered office address, choose a SIC code and file the application online at Companies House. Then open a bank or e-money account, register for UK taxes, and complete the India-side FEMA filings through your AD bank when you send the capital.
Can an Indian resident be the only director and shareholder of a UK company?
Yes. A UK private limited company can have a single director, aged 16 or over, and a single shareholder, both living in India. The director must complete Companies House identity verification and the company needs a UK registered office address.
Do I need a UK address to register a UK company?
The company needs a registered office address in the UK, which can be a registered office service. Directors can live in India; they give a service address for the public register, and their home address is kept off the public record.
What does a UK company have to file every year?
With Companies House: the confirmation statement and the annual accounts. With HMRC: the corporation tax return (CT600) and payment, plus VAT returns and PAYE if they apply. On the India side: the Annual Performance Report, the FLA return for an Indian company, and Schedule FA for an individual.
Can my UK company work with or pay my Indian company?
Yes. It can buy services from the Indian company or sell to it, as long as prices are at arm's length and documented under transfer pricing rules in both countries. The India-UK tax treaty decides how the payments are taxed, and the arrangement must not make the UK company Indian-resident in substance.
Can I close the UK company later if plans change?
Yes. A company that has stopped trading and settled its liabilities can apply to Companies House to be struck off. The exit, or any sale of the shares, is also reported on the India side through your AD bank under the overseas investment rules.
How long does UK company formation from India take?
Online incorporation is usually completed within 24 hours once identity verification and the documents are ready. The overall timeline, including the bank account and the India-side filings, is typically a few weeks and depends mostly on the bank.
What does UK company registration from India cost?
The Companies House online incorporation fee is GBP 100. The rest depends on the registered office service, identity verification route, banking, UK accounting and whether the investment is made by you under LRS or by your Indian company under ODI. We quote once we know the structure.
Do I need RBI approval to set up a UK company from India?
Usually not, if the investment fits the automatic route under the Overseas Investment Rules, 2022. It is still reported: Form FC through your designated AD bank on or before the first investment, then the Annual Performance Report each year, and for an Indian company the FLA return as well.
Should I invest personally under LRS or through my Indian company?
It depends on the amount, who will own the business long term and what the UK company will do. An individual invests within the USD 250,000 LRS limit, only in an operating business outside financial services, and cannot lend to it. An Indian company can invest more and lend, but takes on board approvals and more reporting. We compare both for your facts.
Can I open a UK bank account without visiting the UK?
Often yes with an electronic money provider, subject to its own policy. Traditional UK banks generally prefer a UK-resident director or a real UK presence. A clean source-of-funds trail from India through the LRS or ODI route makes any application easier.
Will my UK company be taxed in India too?
Not automatically, but it can be. If the company's key decisions are in substance taken in India, it can be treated as resident in India under the place of effective management test. Dealings with an Indian group company also fall under transfer pricing, and the India-UK tax treaty decides how cross-border payments are taxed.
Planning a UK company? Start with who invests and why the UK.
Send a short note on your customers, who will own the UK company and how much you plan to put in. We will come back with the structure, the India-side route and the sequence to an operating UK company.
WhatsApp +91 88664 48967 - CA Vraj Changani, DRSPV & Associates, Mumbai.