Official sources

Go directly to the responsible public body.

These links are the authoritative starting points for structure, registration and ongoing responsibilities.

Source directory last checked: 11 August 2026.

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Set up a business ↗

GOV.UK comparison of sole trader, company and partnership structures.

Registration, naming, records, tax and ongoing responsibilities.

Partners, nominated partner, registration and shared responsibilities.

Company type, name, directors, shareholders, documents and registration.

Directors’ responsibilities, records, accounts, reporting and taking money out.

LLP

Members, designated members, registration and Companies House responsibilities.

Why the real working relationship matters and where tax and employment-law status may differ.

Mandatory and voluntary registration rules for the entity carrying on the business.

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HMRC process where ownership or legal status changes and a transfer is appropriate.

Corporation Tax reporting, computations, deadlines and filing responsibilities.