How to Start a Business in the UK (2026): The Complete Checklist
🏠 Business Setup» How to Start a Business in the UK
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How to Start a Business in the UK: Step-by-Step Guide

Starting a business comes down to a handful of decisions taken in the right order: what to sell, how to structure it, who to register with, and how to keep the money and the paperwork straight. This guide walks the whole path, with the current 2026 figures, and points you to the deeper guides where each choice gets involved.

Independent guide
Independently assessed
Rates verified July 2026
GOV.UK-checkedFigures verified July 2026No jargon, UK-specific

There’s no single moment when you officially become a business owner. Starting a business is really a sequence of decisions, and taking them in the right order is what keeps the early months calm.

We’ve laid it out in the order the decisions reach you, from testing the idea to launch day, with the current 2026 figures. Where one choice earns its own chapter (your bank account, your structure, your tax) we keep it short here and point you to the deeper guide.

Figures checked: 2 July 2026

We checked the main tax, registration, VAT, Companies House, ICO, HSE and employer-duty figures in this guide against official UK sources: GOV.UK, HMRC, Companies House, the ICO and the HSE. Tax thresholds and fees change, so confirm the current figure on GOV.UK before you act on it.

How to Start a Business in the UK at a Glance

You’ll ask these six questions first, so here are the short answers, with each one unpacked further down. If you read nothing else, read the table.

The six questions everyone asks first
QuestionShort answer
Can you start from home?Usually yes, but check your tenancy or mortgage, insurance, and any planning or licensing rules first.
Register before trading?Generally yes, once you are actively trading or your income needs reporting to HMRC (broadly, once it passes the £1,000 trading allowance).
Sole trader or limited company?Sole trader is simpler to run; a limited company gives legal separation and can look more credible, at the cost of more admin.
Do you need a business bank account?A limited company must have one. A sole trader is not legally required to, but it is strongly recommended.
When do you need VAT?Once your taxable turnover passes the VAT threshold of £90,000, or sooner if you choose to register voluntarily.
Do you need insurance?It depends on what you do and who you deal with. Employers’ liability is a legal requirement the moment you hire staff.

The Six Decisions That Gate a Launch

Almost everything about setting up comes down to six choices, taken roughly in this order. We’ve built the whole guide around them, because getting the sequence right is what keeps the early months calm.

1
Is the idea worth doing?

Pressure-test it against a real problem people already pay to solve, before you spend a penny building it.

2
How will you trade?

Sole trader, limited company or partnership. The one choice that shapes your tax, liability and admin for years.

3
What will you be called?

Check the name is free at Companies House and as a domain, and that no one holds the trademark. Cheap now, expensive later.

4
Who do you register with?

Sole traders register for Self Assessment with HMRC; companies incorporate at Companies House. Both are online.

5
Where does the money live?

A dedicated business account keeps the books clean, and is a legal must for a limited company.

6
How do you stay compliant?

Records, tax deadlines and the right insurance. Set the habits up on day one and filing season stops being a scramble.

The UK Business Start-Up Decision Map

Eight stages, in order. Nothing here needs a lawyer, but the sequence matters more than the speed, and we walk each one in turn in the steps below.

1
Shape the idea

Is there a paying customer? Test demand before you spend.

2
Choose a model

How will it make money? Pick the shape that fits.

3
Choose structure

Sole trader or limited company, the fork in the road.

4
Register

HMRC Self Assessment, or incorporate at Companies House.

5
Set up tax

Open your HMRC tax accounts and watch the VAT line.

6
Set up money

A business account and bookkeeping from day one.

7
Get compliant

Licences, the ICO fee and the cover your trade needs.

8
Launch & sell

Go live, then review at 30, 60 and 90 days.

Is Starting a Business Right for You?

Before you register, be honest about whether the idea and your situation are ready: cash flow, not the idea, is what sinks most new businesses.

Run down this list and mark every answer that’s a guess rather than something you actually know.

  • I know what problem I am solving, and for whom.
  • I know who will actually pay, and why they would choose me.
  • I have estimated my start-up costs.
  • I understand my legal and tax duties.
  • I have the time this will take, alongside anything else I am committed to.
  • I have a plan for finding the first handful of customers.
  • I have thought about cash flow, not just profit.
  • I know whether I need a licence, insurance or registration to trade.

Count your guesses. Nought to two, and you’re ready to move into properly testing the idea. Three or four, and a week of research will save you months. Five or more, and the idea isn’t ready to register yet.

Reality check

A business can look fine on paper and still fail: demand was thinner than expected, customers were slow to arrive, or the cash ran out before sales got reliable. If more than a couple of the statements above are guesses, that’s where your next week should go. Not on a logo.

Step 1: Choose and Test Your Business Idea

Test the idea before you spend real money on it. You’re after evidence that someone will pay, not a polished pitch.

Work through each test below and look for the proof you need in the right-hand column. A gap there is a far cheaper problem to fix now than after you’ve committed. We’d rather kill a weak idea here than after launch.

Idea validation checklist
TestWhat to checkEvidence to look for
ProblemIs there a real need?Search demand, customer complaints, workarounds people already pay for
CustomerWho pays?A clear buyer type and a concrete reason to buy now
CompetitionWho already serves this market?Named competitors, their pricing, their reviews, and the gaps they leave
PricingCan it make money?A margin that survives costs, plus willingness to pay at that price
DeliveryCan you provide it reliably?The skills, suppliers, tools and time to fulfil every order
RiskWhat could block launch?Regulation, up-front capital, insurance or licences

You can pressure-test all six by following one imagined sale from idea to cash: the idea, the customer problem, whether they’ll pay, how you deliver, then the first real sale.

Say you’re a Saturday market trader counting stock by hand. If the chain breaks at any link, that’s where you fix it before going further. It only really counts when a customer pays you for it.

Step 2: Choose Your Business Model

Your model is how the business actually makes money, and it shapes almost everything after. Most UK start-ups fall into one of these seven shapes, and we’ve mapped each to who it suits and the risk it carries.

Service

Low start-up cost, skill-based work. Quickest to revenue, but your time does not scale easily.

Product

Physical goods, retail or ecommerce. Scales well, but stock and suppliers tie up cash.

Subscription

Recurring, predictable revenue. The catch is you have to keep earning the renewal.

Marketplace

Connecting buyers and sellers for a cut. Powerful with traffic, but you build both sides at once.

Franchise

A proven model with brand support. A ready-made playbook in exchange for fees and less control.

Local

Local demand and repeat custom. Watch premises, staffing and nearby competition.

Online

Wider reach and lower premises cost. The work is standing out and earning trust.

Step 3: Write a Simple Business Plan

A first business plan doesn’t need to be long. It needs to be honest about the numbers.

Its real job is to force the awkward questions, chiefly what it costs to run and when sales cover that, before they cost you money. Seven short sections cover it.

A simple business plan
SectionWhat to include
Business summaryWhat you sell, who buys it, and why
MarketTarget customers, demand, and competitors
Product or serviceWhat is included, your pricing, and how you deliver
Sales and marketingHow you will actually get customers
OperationsTools, suppliers, premises and staff
FinanceStart-up costs, cash flow, and your break-even point
RisksThe main legal, financial and operational risks
When a formal plan really matters

For a solo service business you may never need more than a page. A proper written plan earns its keep when someone else needs convincing: applying for a loan, seeking investment, taking on premises, hiring staff, or entering a regulated sector.

Step 4: Choose Your Business Structure

This is one of the biggest early calls, because it sets who’s liable for the debts, how you’re taxed, and how much admin you carry. As a sole trader your tax return reports the profit as your income; a company pays its own Corporation Tax.

Most people choose between sole trader and limited company. Partnerships and LLPs matter once there’s more than one owner.

Sole Trader vs Limited Company

Business structures compared
StructureBest forLiabilityTaxAdmin
Sole traderSimple, lower-risk businessesYou are personally liableIncome Tax and National InsuranceLow
Limited companySeparation, credibility or growthThe company is a separate legal entityCorporation Tax, plus tax on what you drawHigher
PartnershipTwo or more people trading togetherPartners are usually personally liableEach partner taxed individuallyMedium
LLPProfessional firms wanting limited liabilityLimited liability for membersMembers usually taxed individuallyHigher

Partnerships and LLPs

Once there’s more than one owner, a partnership or a limited liability partnership (LLP) comes into play. A partnership is the simplest: two or more people trade together and each is taxed on their share, but they’re personally liable for the debts.

An LLP keeps that pass-through tax while giving members limited liability, which is why professional firms favour it. For most new one-person businesses, though, the real choice stays sole trader versus limited company.

Which Business Structure Should You Choose?

If we had to give one default: sole trader while you’re testing, a limited company once the risk or the profit climbs. Trace the map below to the answer that fits how you’re set up.

Sole trader versus limited company decision treeTwo questions, about limiting personal liability and expected profit or investment, lead to either sole trader or limited company. Partnerships and LLPs apply when there is more than one owner.Start hereWant to limitpersonal liability?NOYESHigher profit orraising investment?NOYESSole traderLimited company

Two or more owners? A partnership or LLP may fit instead. And it is never a one-way door, thousands of sole traders incorporate later once profits climb or a client requires it.

The sole-trader versus limited-company call deserves its own comparison once you’re close; our business banking guides cover how each is taxed and banked in practice.

Limited liability is not absolute

A limited company protects your personal assets, but only up to a point. Directors can still be personally on the hook if they sign a personal guarantee for a loan or lease, trade on while the company is insolvent, or mix company and personal money. The protection rewards clean books and honest trading.

Step 5: Choose and Protect Your Business Name

Pick a name you can actually own across every channel that matters, not just one that’s free at Companies House. Run these checks before you print anything or buy a domain.

  • Check name availability at Companies House.
  • Check the matching domain is available.
  • Check the social media handles you want.
  • Check for registered trademarks that clash.
  • Check for confusingly similar names already trading.
  • Check the rules on sensitive or restricted words.
  • Check the name still works if the business grows or broadens.
A free name is not a clear name

A name can be free to register at Companies House and still land you in trouble, because someone else holds the trademark, or customers muddle you with an established brand. A free name isn’t a clear name.

Step 6: Register Your Business

How you register depends entirely on your structure. A sole trader registers with HMRC for Self Assessment; a limited company registers with Companies House, then with HMRC for Corporation Tax.

You register a company online with Companies House for £100, usually within 24 hours (postal is £124, same-day via software £156). We checked those fees against Companies House in July 2026.

How to Register as a Sole Trader

  • Register with HMRC for Self Assessment once your trading income passes the £1,000 trading allowance.
  • Register by 5 October in your business’s second tax year to avoid a late-registration penalty.
  • Keep clear records of your income and expenses.
  • Pay Income Tax and National Insurance through your annual Self Assessment return.

How to Register a Limited Company

  • Register (incorporate) the company with Companies House for £100 online.
  • Appoint directors and issue shares to shareholders.
  • Set up your statutory company records.
  • Register with HMRC for Corporation Tax within three months of starting to trade.
  • File annual accounts and a yearly confirmation statement.

What You Need to File Each Year

Sole trader vs limited company: what you file
TaskSole traderLimited company
Register with Companies HouseNoYes (£100 online)
Register with HMRCYes, when requiredYes
Separate legal identityNoYes
Annual accountsNo company accountsCompany accounts required
Confirmation statementNoYes (£34 online each year)
Personal tax returnUsually yesOften yes, for directors

Step 7: Set Up Tax, VAT and HMRC Accounts

Which taxes apply to you follows from your structure and your turnover. The quickest way to see your own set is to read down the middle column and stop at the rows that describe you.

A solo copywriter invoicing a handful of clients and a five-person agency running payroll owe a very different mix, so read it against your own setup, not the average.

Business Taxes You May Need to Pay

Business taxes and who they apply to
Tax or dutyWho it applies toWhat it means
Self AssessmentSole traders and many company directorsReport personal income to HMRC each year
Income TaxSole traders and individualsTax on your profits or income
National InsuranceThe self-employed and employersClass 4 at 6% on self-employed profits between £12,570 and £50,270, then 2% above
Corporation TaxLimited companies19% on profits up to £50,000, 25% above £250,000, with marginal relief between
VATBusinesses over the £90,000 threshold, or registered voluntarilyCharge VAT, file VAT returns, and keep VAT records
PAYEEmployersDeduct tax and National Insurance from staff pay

VAT, MTD and Key Tax Thresholds

A handful of thresholds decide what you have to do, and when. These are the ones worth pinning to the wall, checked against GOV.UK in July 2026.

Key tax thresholds to watch
  • £1,000 trading allowance: earn less than this from self-employment in a tax year and you usually don’t need to register or report it.
  • £90,000 VAT threshold: you must register for VAT once taxable turnover passes this in any rolling 12-month period.
  • Making Tax Digital for Income Tax, from April 2026: applies to self-employment and property income above £50,000 (digital records, filed quarterly).
  • From April 2027: Making Tax Digital extends to income above £30,000.
  • From April 2028: it extends again to income above £20,000.

These figures move, so confirm the current numbers on GOV.UK before you rely on them.

PAYE If You Employ Staff

The moment you take on an employee, you must register as an employer with HMRC and run PAYE, deducting Income Tax and National Insurance from their pay before their first payday. Step 15 covers the full employer set-up.

Step 8: Open a Business Bank Account

If you run a limited company you must keep its money separate, so a business account isn’t optional. A sole trader isn’t legally required to have one, but mixing business and personal money makes your tax return harder and your records muddier.

You’d want a business account from day one even as a sole trader. The table shows where it’s required versus strongly recommended, and why.

Do you need a business bank account?
Business typeRequired?
Sole traderNot legally required, but strongly recommended
Limited companyYes; the company is legally separate from you
PartnershipNot always required, but recommended for clean records
VAT-registeredStrongly recommended; it makes VAT records far easier
EmployerStrongly recommended; it keeps payroll and tax clear

When you compare accounts, weigh the monthly and transaction fees, cash-deposit charges, invoicing and accounting integrations, and whether your bookkeeper can get access. Our business bank account guides compare the current options in detail.

Step 9: Set Up Bookkeeping and Accounting

Good bookkeeping is just the paper trail from a customer paying you to the tax you owe, kept tidy as you go.

Do it as you go and you skip the January scramble: a shoebox of receipts against a midnight deadline. Money lands in your account, gets recorded, and feeds your tax return, and these six tasks keep that flow clean. We’d connect the bank feed first; it saves the most time.

The flow is always the same shape: a sale, then an invoice, then the bank feed picks up the payment, you capture the receipt, reconcile it, estimate the tax, and file the return. Set that track up once and each sale runs down it on its own.

Bookkeeping tasks that keep you tax-ready
TaskWhy it mattersTool or support
Send invoicesGets you paid and records the incomeInvoicing software
Track expensesReduces taxable profit where allowableAccounting software
Reconcile the bankKeeps your records accurateA bank feed
Store receiptsBacks up your claims if HMRC asksA receipt-capture app
Forecast taxAvoids a surprise billSoftware or an accountant
Prepare accountsRequired for companies, useful for allAn accountant

Step 10: Work Out Your Start-Up Costs and Funding

Split your one-off costs of getting going from the ongoing costs of keeping going, because it’s the ongoing ones that catch people out. Then work out how to fund the gap between spending and reliable sales.

Common Start-Up Costs

Common start-up costs
Cost typeExamplesOne-off or ongoing?
RegistrationCompany formation, trademarksOne-off
EquipmentLaptop, tools, machineryOne-off or replacement
StockProducts or materialsOngoing
PremisesDeposit, rent, utilitiesOngoing
Website and brandingDomain, site, logo, designOne-off and ongoing
SoftwareAccounting, CRM, payroll, ecommerceOngoing
InsurancePublic liability, professional indemnity, employers’ liabilityOngoing
MarketingAds, content, launch campaignOngoing
Professional helpAccountant, solicitor, adviserOne-off or ongoing

Ways to Fund a Start-Up

Ways to fund a start-up
FundingBest forMain drawback
Personal savingsLow-cost start-upsYour own money is at risk
Friends and familyEarly, informal supportIt puts the relationship at risk
Start Up LoanNew businesses wanting structured financeYou take on a repayment
Business loanEstablished plans or trading historyEligibility and interest
GrantSpecific sectors, regions or projectsCompetitive and often restrictive
InvestorHigh-growth businessesYou give up equity and some control
CrowdfundingProduct launches with an audienceIt takes a real campaign to work

Planning for Cash Flow

A quick launch-budget formula

Launch budget = one-off costs + three to six months of operating costs + a tax buffer. The one-off costs are the easy part to picture; it’s the months of operating costs before sales turn reliable that catch people out.

Plan for cash flow, not just launch

Most new businesses fail because they run out of cash before sales get reliable, not because the idea was wrong. Budget several months of operating costs on top of your launch costs. For many new UK businesses, the government-backed Start Up Loan is one of the clearest first funding options to check: £500 to £25,000 per person at a fixed 7.5% over one to five years (up to £100,000 across four founders), no early-repayment fee, 12 months of free mentoring. On a £10,000 loan over five years that’s about £200 a month.

Most businesses carry at least a few legal duties, and some need a licence before they can trade at all.

The areas you’re most likely to miss aren’t the obvious licences; they’re data protection, consumer law and planning, so work through each one below.

Legal requirements to check
AreaWhat to check
LicencesDoes your activity need permission or a local authority licence?
PlanningCan you legally operate from home or your chosen premises?
Health and safetyWhat duties do you owe customers, staff or visitors?
Data protectionDo you process personal data? If so, pay the ICO fee, from £52 a year for a small business.
Consumer lawDo you sell to consumers, online or in person?
ContractsDo you need terms, client contracts or supplier agreements?
Employment lawWill you hire staff or use contractors?
Sector rulesAre you in a regulated field (finance, food, childcare, health, construction)?
Regulated sectors are different

If you work in finance, food, childcare, transport, health or construction, assume there are sector rules and registrations to meet before you trade, and confirm them with the regulator. Getting this wrong isn’t a paperwork slip. It can stop you operating.

Step 12: Get the Right Business Insurance

The insurance you need follows from what you do, who you deal with, and whether you employ anyone. Match your situation to the cover below.

Employers’ liability is the one cover you cannot ignore. If you employ anyone, even one part-timer, it’s usually a legal requirement from their first day, with a £5 million minimum and a £2,500-a-day fine for going without.

Insurance by situation
Your situationCover to consider
You deal with the publicPublic liability
You give advice or professional servicesProfessional indemnity
You employ staffEmployers’ liability (a legal requirement)
You use tools, stock or equipmentBusiness equipment or stock cover
You work from premisesBuildings, contents or commercial property
You drive for workBusiness vehicle insurance
You handle sensitive dataCyber insurance

As a rough budget, public liability for a small business runs from around £80 to £350 a year, and professional indemnity from around £200 to £1,200, depending on your trade and cover level.

Step 13: Set Up Your Website, Brand and Marketing

You don’t need a full marketing operation to launch. You need a minimum viable setup that lets a customer find you, trust you, and pay you.

Get these assets in place, then we’d pick the one channel you can do well rather than five badly, and only add a second once the first is working.

  • A business name and simple logo.
  • A domain name and a professional email address.
  • A website or at least a landing page.
  • A Google Business Profile, if you serve a local area.
  • The social profiles that fit your customers.
  • A clear sales or service page with pricing, or a quote process.
  • Any reviews or proof you can show.
  • One chosen marketing channel, plus basic tracking.
ChannelBest forMain risk
SEOLong-term inbound demandSlow to build
Google AdsHigh-intent searchesCan get expensive fast
Social mediaAwareness and communityInconsistent conversion
EmailRepeat sales and nurtureYou have to build the list
PartnershipsLocal or B2B growthTakes real relationship work
Direct outreachYour first customersTime-intensive, full of rejection
MarketplacesFast access to buyersFees and platform dependence

Step 14: Set Up Suppliers, Tools and Operations

Operations is just how the business runs day to day, and it’s worth settling before launch so early orders don’t outrun your ability to fulfil them. Decide each of these in advance.

Operations to settle before day one
AreaWhat to decide
SuppliersWho provides your stock, materials or services?
PaymentsHow will customers pay you?
DeliveryHow will products or services reach the customer?
Customer serviceHow will customers reach you?
SoftwareWhat tools will actually run the business?
StorageWhere will stock, documents or equipment live?
PoliciesWhat happens with refunds, cancellations and complaints?

Step 15: Hire Staff or Work With Contractors

When you bring in help, the first call is employee or contractor. It’s not a label you get to pick; it changes the tax, the rights and the risk you carry.

The moment you take on an employee, a set of employer duties kicks in.

Employee vs Contractor

Employee vs contractor
AreaEmployeeContractor
ControlYou usually direct the workMore independent
TaxPAYE usually appliesHandles their own tax, unless the rules say otherwise
RightsEmployment rights applyFewer rights, but status must be correct
FlexibilityLess flexibleMore flexible
RiskPayroll and employer dutiesGetting the status wrong

Employer Duties Before the First Payday

Hire an employee and you register for PAYE with HMRC before their first payday. Budget for the National Minimum Wage too: from April 2026 that’s £12.71 an hour for workers 21 and over, £10.85 for 18 to 20-year-olds, and £8.00 for under-18s and apprentices.

Here’s the rest of the employer setup you’ll need:

  • Register as an employer with HMRC before the first payday.
  • Set up PAYE for payroll.
  • Carry out right-to-work checks.
  • Provide a written statement or employment contract.
  • Run payroll each pay period.
  • Check your workplace pension duties.
  • Take out employers’ liability insurance.
  • Put basic workplace policies in place.
Calling someone a contractor does not make them one

Employment status depends on how the working relationship actually operates, not on the label in the agreement. Get it wrong and you can be liable for back taxes and rights you thought didn’t apply. The working reality matters more than the label in the contract.

Step 16: Launch Your Business

Launch when your essentials are genuinely ready, not when everything’s perfect. Perfect never arrives, and we’d launch at good-enough-and-reversible instead.

Run this final check, then treat the first 90 days as the real test: steer by what the early numbers tell you, not by your nerves.

  • Registered where required.
  • Tax set-up understood.
  • Bank account ready.
  • Insurance in place.
  • Website or sales channel live.
  • A working way to take payment.
  • A clear first offer.
  • A way for customers to contact you.
  • A basic records system.
  • A marketing launch plan.
30 days
Prove it works
  • First sales and traffic landing
  • Customer feedback coming in
  • Any operational problems surfaced early
60 days
Find the pattern
  • Pricing and costs holding up
  • Cash flow and conversion tracking
  • The channel that actually brings customers
90 days
Decide the next move
  • Profitability and repeat demand reviewed
  • Double down on what works, cut what doesn’t
  • Time to incorporate or register for VAT?

How Much Does It Cost to Start a Business in the UK?

There’s no single number, because it depends almost entirely on your type of business. A home-based freelancer can start for a few hundred pounds; a premises-based business can run into tens of thousands.

These bands show why, and the list below is a template to price for your own setup.

Typical cost by business type
Business typeTypical cost levelWhy
Freelance or serviceLowFew assets, little stock, often home-based
OnlineLow to mediumWebsite, software, marketing and tools
EcommerceMediumStock, platform fees, packaging and delivery
Local serviceMediumTools, a vehicle, insurance and marketing
Premises-basedHighRent, deposit, fit-out, utilities and staff
RegulatedMedium to highLicences, compliance, insurance and advice

To build your own budget, price each line below for your specific business. Use real quotes, not guesses, and add a cash buffer for the first few months of operating costs.

  • Registration and admin
  • Website and branding
  • Equipment
  • Stock
  • Premises
  • Insurance
  • Software
  • Marketing
  • A cash buffer of several months’ operating costs

How Long Does It Take to Start a Business in the UK?

The registration is fast. It’s the slower work around it, bank checks and any licences your sector needs, that sets the real pace. Budget in weeks, not days.

This is a realistic spread, not a promise; your own timing depends on how ready you are before you start.

Days–weeksthe thinking
Idea and research

Shape the offer and check there’s a real problem people already pay to solve.

Days–weekson paper
Business plan and costings

One page is plenty: who you help, the problem, and what you charge.

1–3 days
Choose a structure and name

Same day to a few days, once you’ve done the availability checks.

~24 hrsonline
Register the business

Companies House incorporation is usually approved within 24 hours; sole-trader registration with HMRC is quicker still.

Days–weeksdepends on checks
Open a bank account

App-based accounts can open the same day; high-street checks take longer.

Variesby sector
Licences and insurance

Varies widely by trade: some cover is instant, some licences take weeks.

Days–weeks
Website and launch assets

A landing page and the basics are enough to start; polish can wait.

Variablethe real test
First customers

Highly variable, and the part that actually decides whether you have a business.

The verdict

Prove demand first, register second. That one reordering is what separates businesses that launch from ideas that stall.

The mechanics, incorporating, opening an account, filing tax, are quick, cheap and well signposted. What’s scarce is evidence that people will pay. Spend your first fortnight earning that, choose the simplest structure that fits, and let the admin follow.

Testing an idea on the side
Register as a sole trader. Free, minimal admin, and you can incorporate later once it takes off.
Serious, higher-profit or investable
Form a limited company. Limited liability, and the credibility clients and lenders expect.
Going into business with others
Partnership or limited company with a written agreement from the outset, never a handshake.

UK Business Start-Up Checklist

Here’s the whole guide, condensed into one grouped checklist you can work through in order.

Idea and planning
  • Choose your business idea
  • Research customers and competitors
  • Test demand before spending
  • Choose a business model
  • Write a simple business plan
Legal set-up
  • Choose your business structure
  • Choose and check your business name
  • Check trademarks
  • Register with HMRC or Companies House
  • Check licences and data protection duties
  • Check the insurance you need
Money and tax
  • Estimate your start-up costs
  • Open a business bank account
  • Choose accounting software
  • Plan for tax and check your VAT position
  • Set up payroll if you are hiring
Launch
  • Build your website or sales channel
  • Set up payments
  • Line up suppliers
  • Create a launch marketing plan
  • Track your first sales
  • Review after 30, 60 and 90 days

Frequently Asked Questions

  • Can I start a business while employed?

    Usually yes. Plenty of people start a side business while employed. Check your employment contract for any clause about outside work or conflicts of interest, and tell HMRC about the extra income. You’ll normally report self-employed profits through Self Assessment alongside your PAYE job.

  • Do I need to register my business before I start trading?

    Generally yes, once you’re actively trading or earning income you need to report. A sole trader registers with HMRC for Self Assessment once income passes the £1,000 trading allowance (by 5 October in your second tax year); a limited company must be registered with Companies House before it trades.

  • Should I start as a sole trader or a limited company?

    Sole trader is simpler and cheaper to run, and suits many people testing an idea. A limited company gives you legal separation, can look more credible, and can be more tax-efficient at higher profits, at the cost of more admin. Where the two are close on tax, an accountant is worth the fee.

  • How much money do I need to start a business in the UK?

    It ranges from a few hundred pounds for a home-based service business to tens of thousands for a premises-based one. The bigger risk isn’t the launch cost but running out of cash before sales are reliable, so budget for several months of operating costs, not just the setup.

  • Can I start a business with no money?

    Some can, especially service or online businesses where your main input is time and skills rather than stock or premises. Keep the setup lean, use free or low-cost tools at first, and let early sales fund the next step. Just budget honestly for the unavoidable costs, like registration, insurance and tax, so a small bill doesn’t stall you.

  • Do I need a business bank account?

    A limited company must have its own account, because it’s legally separate from you. A sole trader isn’t legally required to, but keeping business and personal money apart makes your bookkeeping and tax return far easier, so it’s strongly recommended.

  • When do I need to register for VAT?

    You must register once your taxable turnover passes £90,000 in any rolling 12-month period. You can also register voluntarily below that, which can make sense if you want to reclaim VAT or sell mainly to VAT-registered businesses.

  • Do I need an accountant to start a business?

    Not always. A sole trader with simple affairs can often manage with good accounting software. An accountant becomes worthwhile as things get more complex, especially for a limited company, for VAT, or when the tax decisions start to carry real money.

  • What insurance do I need?

    It depends on your activity. Public liability suits businesses dealing with the public; professional indemnity suits advice-based work. If you employ anyone, employers’ liability insurance is a legal requirement, with a minimum of £5 million of cover.

  • Can I start a business from home?

    Usually yes, but check the details first: your tenancy agreement or mortgage terms, your home insurance, any planning restrictions, and whether your activity needs a licence. Most low-impact home businesses are fine, but it’s worth confirming rather than assuming.

  • What records do I need to keep?

    Keep records of all income and expenses, invoices and receipts, and bank statements. A limited company also keeps statutory records and files annual accounts. Good digital records make tax straightforward and are increasingly required under Making Tax Digital.

How we put this guide together

What this covers. This is a practical, plain-English route through starting a business in the UK. Where a single decision (your bank account, your structure, your tax, your funding) deserves more depth, we keep the summary here short and link to the dedicated guide.

What we checked. The compliance points are based on GOV.UK, HMRC, Companies House, ICO and HSE guidance, verified in July 2026.

Key figures at the time of writing: the VAT threshold is £90,000, Companies House online incorporation is £100, the Start Up Loan is £500 to £25,000 at 7.5% fixed, and Making Tax Digital for Income Tax starts in April 2026 above £50,000.

Tax and threshold figures change, so confirm the current numbers on GOV.UK before you act on them.

This guide is general information, not legal, tax or financial advice. For decisions that carry real money or risk, speak to a qualified accountant or adviser. See our editorial policy.