Starting a business in Northern Ireland: the registration and online checklist
Sole trader or limited company, what you register and when, how to choose a name, when VAT applies and the online basics to set up in your first weeks.
By Logic NI4 min read
Starting a business in Northern Ireland follows the same UK rules for registration and tax as elsewhere in the UK. This guide sets out the main steps from GOV.UK, then the online basics that owners often leave until too late. It is general information, not tax or legal advice, so check the GOV.UK pages linked in the sources and speak to an accountant for your own situation.
Step one: sole trader or limited company
| Sole trader | Limited company | |
|---|---|---|
| What it is | You and the business are the same legal person | The company is a separate legal entity |
| Liability | Unlimited: you are personally responsible for business debts | The company's debts are generally the company's |
| Registering | You can start trading straight away. You must register for Self Assessment if you earn more than 1,000 pounds in a tax year | You must register the company before you start trading |
| Paperwork | Keep records to work out your profit or loss for your tax return | Company and accounting records, plus filings |
| Tax | Income tax through Self Assessment | The company pays Corporation Tax on profits |
GOV.UK notes that a late or missing Self Assessment registration can bring a penalty, and that there is a 5 October deadline for telling HMRC. Check the current wording for the tax year you started trading.
Setting up a limited company
GOV.UK lists the steps. In summary:
- Choose the type of company (limited by shares, or by guarantee).
- Appoint at least one director. A company secretary is not required.
- Have at least one shareholder, who can also be a director.
- Identify people with significant control, for example anyone with more than 25% of the shares or voting rights.
- Choose a name and prepare your documents, including articles of association.
- Register with Companies House. You need an official address and a SIC code.
You get a certificate of incorporation confirming the company exists, showing the company number and date of formation. Registering online is usually done within 24 hours, and a postal application takes longer. Check the GOV.UK page for the current fee.
The registered office address
GOV.UK sets rules for the address:
- It must be a physical address in the UK.
- It must be in the same country your company is registered in.
- A Royal Mail PO Box is no longer allowed.
- You must provide an email address and read any emails the company receives.
A company can be struck off if it does not provide a registered office address that meets the rules.
Choosing a name
GOV.UK says a company name cannot be the same as another registered company's name, and must usually end in Limited or Ltd. Names that suggest a government connection or contain certain sensitive words need permission. Sole trader names must not include limited, Ltd, LLP or plc, and should not be too similar to another business's trade mark.
Before you commit, check:
- The Companies House register for the same or similar names.
- The UK trade mark register.
- Whether a matching domain name is available.
When VAT applies
You must register for VAT if your total taxable turnover for the last 12 months goes over the VAT threshold, which GOV.UK gives as 90,000 pounds, or if you expect to go over it in the next 30 days. You register within 30 days of the end of the month in which you went over. You can also register voluntarily below the threshold. The threshold can change, so check GOV.UK.
The online basics for your first weeks
| Task | Why it matters |
|---|---|
| Register a domain that matches your name | It is what you put on invoices, vans and signs. Register it in your own or your company's name, so you control it |
| Set up a business email address | Customers trust an address on your own domain more than a free webmail one |
| Get a simple website live | Enough to say what you do, where, and how to get in touch |
| Claim your Google Business Profile | The listing people see on Google Maps for local searches |
| Check your invoices and website carry the required details | A limited company has to show certain details. See GOV.UK for the list |
| Write a privacy notice | If your website collects enquiries, see our guide to cookies, privacy notices and the ICO fee |
Where Logic NI fits
A simple, well-built website is one of the cheapest things to get right early. See our free websites service for eligible new businesses, our web design for something more tailored, and local SEO for getting found in your area. Or talk to us.