United Kingdom: Employees in England, Scotland and Wales usually need 2 years' service to claim unfair dismissal
Takes effect 1 January 2027
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UK & Ireland · WONE Global market
Doing business in the United Kingdom
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London · Tuesday 3 November
18:03
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- +44
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- UK & Ireland
Market guide · Source-checked research
Key rules for doing business in the United Kingdom
The United Kingdom is an open market for foreign investors: there is no general foreign-ownership restriction, and a private company can be formed online for £100 with non-resident directors. Since November 2025 Companies House verifies the identity of every director and person with significant control, and acquisitions in 17 sensitive sectors need prior government approval. Corporation tax is 25% at the main rate and VAT 20%. Employment law is in the middle of a phased reform under the Employment Rights Act 2025, and Northern Ireland follows EU rules for goods under the Windsor Framework.
Full guide · Source-checked research100% of statements checked against a source145 checked against an official source0 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
Overview
The UK is a unitary state with three legal systems: England and Wales, Scotland, and Northern Ireland. Company law, tax, immigration, financial regulation, customs and trade policy are largely UK-wide, but a company is registered in one of the three jurisdictions, Scotland sets its own income tax bands, and employment law is devolved to Northern Ireland, where the usual unfair dismissal qualifying period differs from Great Britain.
Regulation is run by national bodies: Companies House for company registration and beneficial ownership, HM Revenue & Customs for tax and customs, the Home Office for work visas, the Financial Conduct Authority and Prudential Regulation Authority for financial services, and the Department for Business and Trade and the Cabinet Office for trade policy and investment screening.
Since leaving the EU the UK applies its own customs tariff and trade agreements. Northern Ireland has a special position under the Windsor Framework, staying aligned with EU rules for goods. Recent reforms that matter to new entrants include Companies House identity verification, the Procurement Act 2023, Pillar Two minimum taxes and the Employment Rights Act 2025.
Key facts
- Corporation tax
- 25% main rate; 19% small profits rate
- VAT
- 20% standard rate; £90,000 registration threshold for UK businesses
- Company formation fee
- £100 online
- Director requirements
- At least one director aged 16+; UK residence not required
- Identity verification
- Mandatory for directors and PSCs since 18 November 2025
- Employer National Insurance
- 15% above £5,000 a year
- National Living Wage
- £12.71 per hour (21+) from April 2026
- Investment screening
- Mandatory notification in 17 sensitive sectors
Entry, investment and company formation
The UK has no general foreign-ownership restriction or investment licence: most foreign businesses incorporate a private limited company at Companies House or register a UK establishment of their overseas company. Since 18 November 2025 every director and person with significant control must have their identity verified with Companies House. Acquisitions in 17 sensitive sectors need government approval before completion under the National Security and Investment Act 2021.
How it works, step by step
- Verify the identity of each proposed director and person with significant control and obtain their Companies House personal codes1Companies House (directly or through an authorised corporate service provider)
- Prepare the company name, articles, share capital, registered office (appropriate address), registered email address and PSC details23Company founders
- Incorporate online and pay the £100 fee, confirming the lawful purpose statement43Companies House
- Register for corporation tax, VAT (if required) and PAYE567HM Revenue & Customs
- If acquiring an existing business in a sensitive sector, notify and await approval before completion8Cabinet Office (Investment Security Unit)
No timings or fees are shown unless an official source states them.
Documents usually needed
- Articles of association (model articles or bespoke)
- Companies House personal codes for each director and person with significant control
- Details of the registered office (appropriate address) and registered email address
- Shareholder and PSC information, including the chain of ownership for corporate shareholders
- For a branch: form OS IN01 with the parent's constitutional documents and accounts as listed on the form
Common mistakes
- Assuming a nominee or formation agent removes the need for directors and PSCs to verify their identity.
- Using a PO Box or an address with no way of receiving and acknowledging documents as the registered office.
- Leaving the PSC register blank or listing the immediate foreign parent without checking whether it is a registrable legal entity.
- Signing and completing a share deal in a sensitive sector before NSI Act clearance, which makes the acquisition void.
- Trading through a branch for months without filing OS IN01 within the one-month deadline.
Still to be confirmed · 5
- Minimum share capital and public company requirements were not checked against an opened source.
- Effective date of the current Companies House fee levels is not stated on the fees page.
- Timing for identity verification of filers, limited partnerships and corporate officers had not been announced at the check date.
- Commencement of the revised NSI Act mandatory sectors (water, critical minerals, semiconductors) was not confirmed; check for new regulations before relying on the 17-sector list.
- Scottish limited partnership and LLP specific rules were not researched.
Who handles this in the United KingdomCorporate & Entity ServicesGovernment & Regulatory AffairsTransactions & DealsRisk, Compliance & Financial Integrity
Read the full guide: Entry, investment and company formation →
Sources for this topic · 8
- Companies House — Companies House feesChecked against an official source · checked 2026-10-18 · 1 statement
- GOV.UK — Set up a limited company: appoint directors and a company secretaryChecked against an official source · checked 2026-10-18 · 3 statements
- Companies House — When you need to verify your identity for Companies HouseChecked against an official source · checked 2026-10-18 · 4 statements
- Department for Business and Trade / Companies House — Summary guidance for companies: register of people with significant control (PSCs)Checked against an official source · checked 2026-10-18 · 1 statement
- Companies House — Get ready for changes to UK company law (Companies House blog)Checked against an official source · checked 2026-10-18 · 1 statement
- Companies House — Register as an overseas companyChecked against an official source · checked 2026-10-18 · 1 statement
- Cabinet Office — National Security and Investment Act: guidance on acquisitionsChecked against an official source · checked 2026-10-18 · 2 statements
- UK Parliament — Written statement HCWS1394: National Security and Investment Act 2021 notifiable acquisition regulationsChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
14 statements on entry, investment and company formation in the United Kingdom
Tax, accounting and statutory reporting
UK companies and UK branches of foreign companies pay corporation tax at 25% on profits above £250,000, with a 19% small profits rate and marginal relief in between. VAT is 20% with a £90,000 registration threshold, but non-established businesses have no threshold. Interest and royalties paid abroad generally carry a basic-rate withholding unless treaty relief is obtained, large groups face Pillar Two top-up taxes and transfer pricing documentation, and accounts must be filed at Companies House within 9 months of year end.
How it works, step by step
- Register the company or branch for corporation tax once it starts doing business5HM Revenue & Customs
- Assess VAT registration: immediately for a non-established business making UK supplies, or when the £90,000 threshold is reached67HM Revenue & Customs
- Set up withholding procedures and treaty relief claims for interest and royalty payments abroad91011HM Revenue & Customs (Double Taxation Treaty Team)
- File accounts with Companies House and the Company Tax Return with HMRC by their deadlines12Companies House; HM Revenue & Customs
- For large groups, prepare master and local files and register for Pillar Two top-up taxes1314HM Revenue & Customs
No timings or fees are shown unless an official source states them.
Documents usually needed
- Statutory accounts under IFRS or UK GAAP
- Company Tax Return (CT600) with computations
- VAT registration and digital VAT records
- Treaty relief forms (DT Company) or Treaty Passport details for lenders
- Transfer pricing master file and local file (groups of €750m or more)
Common mistakes
- Assuming a foreign company selling into the UK can wait for the £90,000 VAT threshold.
- Paying interest or royalties abroad gross without an HMRC direction or a reasonable basis for applying the treaty rate.
- Budgeting for the 19% small profits rate without checking how the profit limits apply within a group.
- Missing the Pillar Two registration deadline because no top-up tax is expected.
- Claiming audit exemption for a subsidiary that does not meet the subsidiary exemption conditions.
Still to be confirmed · 6
- The UK treatment of dividends paid to non-residents (generally understood to carry no withholding) was not confirmed on an opened official page.
- The deadline to register a new company for corporation tax was not confirmed on an opened page.
- How the £50,000 and £250,000 limits are divided between associated companies, and quarterly instalment rules for large companies, were not confirmed on an opened page.
- The start date of the undertaxed profits rule within Multinational Top-up Tax was not confirmed on an opened page.
- The savings basic rate applying to interest withholding from 6 April 2027 needs checking against the Finance Act changes flagged in the legislation text.
- Making Tax Digital requirements, R&D reliefs, stamp duties and devolved property taxes (Scotland's Land and Buildings Transaction Tax, Wales's Land Transaction Tax) were not researched.
Who handles this in the United KingdomTax & International StructuringAccounting, Reporting & Statutory ComplianceAudit & Assurance
Read the full guide: Tax, accounting and statutory reporting →
Sources for this topic · 13
- HM Revenue & Customs — Corporation Tax rates and allowancesChecked against an official source · checked 2026-10-18 · 2 statements
- GOV.UK — Corporation TaxChecked against an official source · checked 2026-10-18 · 1 statement
- GOV.UK — Accounts and tax returns for private limited companiesChecked against an official source · checked 2026-10-18 · 1 statement
- GOV.UK — Prepare annual accounts for a private limited companyChecked against an official source · checked 2026-10-18 · 1 statement
- GOV.UK — Audit exemptions for private limited companiesChecked against an official source · checked 2026-10-18 · 1 statement
- GOV.UK — VAT ratesChecked against an official source · checked 2026-10-18 · 1 statement
- GOV.UK — Register for VATChecked against an official source · checked 2026-10-18 · 2 statements
- legislation.gov.uk — Income Tax Act 2007, section 874Checked against an official source · checked 2026-10-18 · 1 statement
- legislation.gov.uk — Income Tax Act 2007, section 906Checked against an official source · checked 2026-10-18 · 1 statement
- HM Revenue & Customs — Claiming Double Taxation Relief for companies and other concernsChecked against an official source · checked 2026-10-18 · 1 statement
- HM Revenue & Customs — International Manual INTM450010 and INTM450020: transfer pricing recordsChecked against an official source · checked 2026-10-18 · 1 statement
- HM Revenue & Customs — Preparing for the Multinational Top-up Tax and the Domestic Top-up TaxChecked against an official source · checked 2026-10-18 · 1 statement
- HM Revenue & Customs — Check if you need to report Pillar 2 Top-up TaxesChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
15 statements on tax, accounting and statutory reporting in the United Kingdom
Employment, payroll and immigration
UK employers run PAYE payroll, pay 15% employer National Insurance above £5,000 a year, auto-enrol eligible staff into a pension and pay at least the National Living Wage of £12.71 an hour. The Employment Rights Act 2025 is being phased in: day-one family leave and SSP changes started in April 2026, a longer tribunal time limit and harassment duty in October 2026, and a 6-month unfair dismissal qualifying period from 1 January 2027. Foreign hires usually need a Skilled Worker visa sponsored by a licensed employer.
How it works, step by step
- Register as an employer for PAYE before the first payday15HM Revenue & Customs
- Carry out right to work checks before employment starts16Home Office
- Apply for a sponsor licence and assign certificates of sponsorship for foreign hires1718Home Office (UK Visas and Immigration)
- Set up a qualifying workplace pension and auto-enrol eligible staff19The Pensions Regulator
No timings or fees are shown unless an official source states them.
Documents usually needed
- Written employment contract and statement of particulars
- Right to work check records
- Sponsor licence and certificates of sponsorship for visa holders
- PAYE registration and payroll records
- Workplace pension scheme documents and enrolment notices
Common mistakes
- Assuming GB employment reforms apply unchanged in Northern Ireland.
- Relying on the 2-year unfair dismissal period for hires whose dismissal could fall after 1 January 2027.
- Running payroll without identifying Scottish taxpayers, who pay different income tax rates.
- Hiring a foreign national before the sponsor licence and visa are in place.
- Not budgeting for the Immigration Skills Charge on top of visa fees.
Still to be confirmed · 5
- Illegal working civil penalty amounts were not confirmed on an opened page.
- Sponsor licence fees and the Skilled Worker RQF skill level were not confirmed.
- Northern Ireland employment law changes and whether the 6-month qualifying period applies there were not confirmed.
- Statutory notice periods, redundancy pay and the written statement rules were not checked against opened pages.
- PAYE obligations of non-UK employers with no UK establishment were not researched.
Who handles this in the United KingdomEmployment, Payroll & MobilityTax & International StructuringRisk, Compliance & Financial Integrity
Read the full guide: Employment, payroll and immigration →
Sources for this topic · 9
- GOV.UK — National Minimum Wage and National Living Wage ratesChecked against an official source · checked 2026-10-18 · 1 statement
- HM Revenue & Customs — Rates and thresholds for employers 2026 to 2027Checked against an official source · checked 2026-10-18 · 4 statements
- GOV.UK — Holiday entitlementChecked against an official source · checked 2026-10-18 · 1 statement
- GOV.UK — Workplace pensions: what employers must doChecked against an official source · checked 2026-10-18 · 1 statement
- GOV.UK — Dismissing staff: eligibility to claim unfair dismissalChecked against an official source · checked 2026-10-18 · 1 statement
- Department for Business and Trade — Plan to Make Work Pay and Employment Rights Act: timeline updateChecked against an official source · checked 2026-10-18 · 3 statements
- Home Office — Immigration Rules Appendix Skilled WorkerChecked against an official source · checked 2026-10-18 · 1 statement
- Home Office — UK visa sponsorship for employers: Immigration skills chargeChecked against an official source · checked 2026-10-18 · 1 statement
- Home Office — Checking a job applicant's right to workChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
14 statements on employment, payroll and immigration in the United Kingdom
Licensing, procurement, incentives and property
Most UK businesses need no general operating licence, but financial services are subject to a strict authorisation requirement and many sectors have their own regulator or licensing body. Public procurement has run under the Procurement Act 2023 since 24 February 2025. Foreign companies can own UK property, but an overseas entity holding UK land must be on the Register of Overseas Entities and keep it updated every year.
How it works, step by step
- Map planned UK activities against the regulated activities regime and apply for authorisation if needed20Financial Conduct Authority / Prudential Regulation Authority
- Register on the Central Digital Platform before bidding for public contracts21Cabinet Office (Find a Tender)
- Before an overseas entity acquires UK land, register it and its beneficial owners on the Register of Overseas Entities22Companies House
No timings or fees are shown unless an official source states them.
Documents usually needed
- Regulatory business plan and authorisation application (for regulated financial activities)
- Supplier registration on the Central Digital Platform
- Overseas entity ID and verification statement from a UK-regulated agent
- Evidence of site designation and qualifying expenditure for Freeport or Investment Zone reliefs
Common mistakes
- Launching a payments, lending or investment product in the UK on the strength of an authorisation from another country.
- Assuming the old public procurement rules and portals still apply to new tenders.
- Letting an overseas entity's annual update statement lapse, which freezes dealings with its UK property.
- Planning capital spending around Freeport reliefs without checking that the site is designated and the deadline has not passed.
Still to be confirmed · 5
- The initial registration duty for overseas entities and the land acquisition dates it covers in each UK jurisdiction were not confirmed on an opened page.
- The geographic scope of the Procurement Act 2023 (in particular Scottish devolved bodies) and contract thresholds were not confirmed.
- Sector licensing regimes (energy, telecoms, healthcare, alcohol, gambling) and subsidy control rules were not researched.
- The list of designated Freeports and Investment Zones and the other site reliefs were not confirmed.
- FCA and PRA authorisation procedures and timelines were not checked against regulator pages.
Who handles this in the United KingdomGovernment & Regulatory AffairsFinance & TreasuryTax & International StructuringCorporate & Entity Services
Read the full guide: Licensing, procurement, incentives and property →
Sources for this topic · 5
- legislation.gov.uk — Financial Services and Markets Act 2000, section 19Checked against an official source · checked 2026-10-18 · 1 statement
- Cabinet Office — The Procurement Act 2023: a short guide for suppliersChecked against an official source · checked 2026-10-18 · 1 statement
- Department for Business and Trade — Trading under WTO rulesChecked against an official source · checked 2026-10-18 · 1 statement
- HM Revenue & Customs — Check if you can claim the enhanced capital allowance relief in UK Freeport or Investment Zone special tax sitesChecked against an official source · checked 2026-10-18 · 1 statement
- Companies House — File an overseas entity update statementChecked against an official source · checked 2026-10-18 · 2 statements
Questions on this topic
6 statements on licensing, procurement, incentives and property in the United Kingdom
Banking, payments and profit repatriation
Opening a UK business bank account turns on anti-money laundering checks: banks must verify the company, its directors and its beneficial owners, and check the PSC register. The UK has no exchange controls (the Exchange Control Act 1947 was abolished by the Finance Act 1987), so profits can be repatriated subject to company law, tax withholding and sanctions screening. Deposits at UK-authorised banks are protected by the FSCS up to £120,000 per eligible depositor per banking licence, including companies.
How it works, step by step
- Incorporate the company and file accurate PSC information2Companies House
- Assemble identity evidence for directors and beneficial owners and the group ownership chart2324Company
- Apply to the bank, which verifies the company and checks the PSC register2325UK bank (regulated firm)
- Before paying dividends abroad, confirm distributable profits26Company directors
No timings or fees are shown unless an official source states them.
Documents usually needed
- Certificate of incorporation and articles of association
- PSC register extract and group structure chart
- Identity and address evidence for directors and beneficial owners
- Business plan or description of expected account activity
- Latest accounts showing distributable reserves (before dividends)
Common mistakes
- Applying for a bank account while Companies House PSC data differs from the group chart given to the bank.
- Declaring dividends to a parent without checking distributable reserves.
- Assuming a sanctions licence in another country covers UK-linked payments.
- Paying intra-group interest gross before treaty relief is in place.
- Holding all group cash with brands that share one banking licence and assuming each has separate FSCS cover.
Still to be confirmed · 4
- Absence of exchange controls is confirmed from the statute abolishing the Exchange Control Act 1947, not from a current Bank of England or HM Treasury statement.
- Bank of England and FCA rules on account opening timescales, and any requirement for UK-resident signatories, were not researched.
- The UK withholding position on dividends paid to non-residents was not confirmed on an official page.
- How FSCS treats deposits of group companies and of trusts or client accounts was not researched.
Who handles this in the United KingdomBanking & Capital AccessRisk, Compliance & Financial IntegrityPayments, Foreign Exchange & SettlementFinance & Treasury
Read the full guide: Banking, payments and profit repatriation →
Sources for this topic · 9
- legislation.gov.uk — Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, regulation 28Checked against an official source · checked 2026-10-18 · 1 statement
- legislation.gov.uk — Money Laundering Regulations 2017, regulation 28Checked against an official source · checked 2026-10-18 · 1 statement
- Companies House — Report a discrepancy about a PSC or a registrable beneficial ownerChecked against an official source · checked 2026-10-18 · 1 statement
- legislation.gov.uk — Companies Act 2006, section 830Checked against an official source · checked 2026-10-18 · 1 statement
- GOV.UK — How to use exceptions and licences to comply with sanctionsChecked against an official source · checked 2026-10-18 · 1 statement
- legislation.gov.uk — Finance Act 1987, section 68 (Abolition of enactments relating to exchange control)Checked against an official source · checked 2026-10-19 · 1 statement
- Financial Services Compensation Scheme — Deposit protection limitChecked against an official source · checked 2026-10-19 · 1 statement
- Financial Services Compensation Scheme — Small businesses and limited companies (claims)Checked against an official source · checked 2026-10-19 · 1 statement
- Bank of England — Prudential regulationChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
9 statements on banking, payments and profit repatriation in the United Kingdom
Customs, tariffs and product rules
The UK has its own customs territory and applies the UK Global Tariff unless a trade agreement preference applies; its agreements include the UK-EU Trade and Cooperation Agreement, CPTPP and, since 2026, a UK-India agreement. Traders need a GB EORI number, and Northern Ireland operates under the Windsor Framework with EU VAT rules for goods and XI identifiers. Great Britain still recognises CE marking for many products, dual-use exports need licences, and a UK carbon border adjustment mechanism is being legislated.
How it works, step by step
- Obtain a GB EORI number (and XI if moving goods to or from Northern Ireland)27HM Revenue & Customs
- Classify goods, check the tariff and confirm any preference and rules of origin2829HM Revenue & Customs (UK Trade Tariff)
- Confirm product marking and conformity route for Great Britain and Northern Ireland30Office for Product Safety and Standards
- Check export control and sanctions licensing before shipping controlled items3132Export Control Joint Unit; OFSI/OTSI
No timings or fees are shown unless an official source states them.
Documents usually needed
- EORI number (GB and, where needed, XI)
- Commodity codes and customs declarations
- Proof of origin for preferential tariff claims
- Declarations of conformity and technical files for UKCA or CE marked goods
- Export licences for controlled items
Common mistakes
- Assuming EU origin rules or EU trade agreements apply to UK imports.
- Moving goods into Northern Ireland without checking whether they are at risk of entering the EU.
- Relying on CE marking for products in sectors with their own UK rules, such as construction products or medical devices.
- Treating software or technology transfers as outside export controls.
Still to be confirmed · 4
- Import licensing requirements for specific goods (food, plants, animals, chemicals, medicines) were not researched.
- Details of the UK Internal Market Scheme and Windsor Framework customs arrangements were not confirmed on an opened page.
- The UK CBAM start date, covered sectors and liability threshold were not confirmed.
- The full list of UK trade agreements, including those signed but not yet in force, should be checked on the date of use.
Who handles this in the United KingdomTrade, Customs & Supply ChainRisk, Compliance & Financial IntegrityGovernment & Regulatory AffairsTax & International Structuring
Read the full guide: Customs, tariffs and product rules →
Sources for this topic · 7
- Department for Business and Trade — Trading under WTO rulesChecked against an official source · checked 2026-10-18 · 1 statement
- HM Revenue & Customs — Export goods from the UK: step by stepChecked against an official source · checked 2026-10-18 · 1 statement
- HM Revenue & Customs — Trading and moving goods in and out of Northern IrelandChecked against an official source · checked 2026-10-18 · 1 statement
- Department for Business and Trade (Office for Product Safety and Standards) — Placing UKCA or CE marked products on the market in Great BritainChecked against an official source · checked 2026-10-18 · 1 statement
- Export Control Joint Unit — Export controls: dual-use items, software and technology, goods for torture and radioactive sourcesChecked against an official source · checked 2026-10-18 · 1 statement
- Department for Business and Trade — UK trade agreements with non-EU countriesChecked against an official source · checked 2026-10-18 · 1 statement
- HM Revenue & Customs / HM Treasury — Carbon border adjustment mechanism (CBAM): policy summaryChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
7 statements on customs, tariffs and product rules in the United Kingdom
Data protection, transfers and cyber
The UK runs its own version of the GDPR (the UK GDPR) alongside the Data Protection Act 2018 and the Privacy and Electronic Communications Regulations. The Data (Use and Access) Act 2025 amended all three, with most changes in force from 5 February 2026 and a new duty to handle complaints directly from 19 June 2026. The regulator became the Information Commission on 30 September 2026 but is still known as the ICO. A UK GDPR programme built for the EU will mostly carry over, but transfer assessments, cookie banners, automated decision notices and complaint handling should be refreshed.
Documents usually needed
- Record of processing activities and UK privacy notice
- Transfer risk assessment and UK IDTA or UK Addendum for each overseas recipient
- Cookie inventory and consent records
- Complaint-handling procedure and complaints log
- Automated decision-making notice and human review procedure where relevant
Common mistakes
- Assuming EU standard contractual clauses alone cover UK transfers without the UK Addendum or IDTA.
- Treating every analytics cookie as exempt: the new exception is limited to statistics used to improve the organisation's own service.
- Leaving no route for data subjects to complain directly to the business now that a complaints process is required.
- Treating PECR marketing breaches as low risk; fines now follow the Data Protection Act 2018 maximums.
- Copying an EU transfer risk assessment without recording the UK not materially lower test.
Still to be confirmed · 3
- The ICO website could not yet be checked for this research beyond one transfer page, so the current data protection fee tiers, the 72-hour breach reporting guidance and the list of UK transfer regulations (adequacy countries) were not confirmed.
- Cyber security rules (the Network and Information Systems Regulations 2018 and the Cyber Security and Resilience Bill) and the planned UK e-invoicing mandate were not confirmed and are not covered here.
- Whether the controller complaint rules apply to complaints about processing before 19 June 2026 depends on the transitional provisions in SI 2026/82.
Who handles this in the United KingdomTechnology, Data & CyberLegal & ContractingRisk, Compliance & Financial Integrity
Read the full guide: Data protection, transfers and cyber →
Sources for this topic · 7
- Department for Science, Innovation and Technology — Data (Use and Access) Act 2025: plans for commencementChecked against an official source · checked 2026-10-18 · 2 statements
- legislation.gov.uk (The National Archives) — The Data (Use and Access) Act 2025 (Commencement No. 6 and Transitional and Saving Provisions) Regulations 2026 (SI 2026/82)Checked against an official source · checked 2026-10-18 · 2 statements
- Department for Science, Innovation and Technology — Data (Use and Access) Act factsheet: ICOChecked against an official source · checked 2026-10-18 · 2 statements
- Department for Science, Innovation and Technology — Data (Use and Access) Act factsheet: UK GDPR and DPAChecked against an official source · checked 2026-10-18 · 1 statement
- Information Commissioner's Office — Are we making a restricted transfer?Checked against an official source · checked 2026-10-18 · 1 statement
- legislation.gov.uk (The National Archives) — Data Protection Act 2018, section 157Checked against an official source · checked 2026-10-18 · 1 statement
- Department for Science, Innovation and Technology — Data (Use and Access) Act factsheet: PEC RegulationsChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
10 statements on data protection, transfers and cyber in the United Kingdom
Intellectual property and brand protection
Trade marks, patents and registered designs in the UK are filed with the Intellectual Property Office (UK IPO); copyright and unregistered design rights arise automatically. The UK belongs to the Madrid, PCT, Hague and Paris systems, so foreign owners can extend existing filings, but the UK is outside the EU, so EU trade marks and designs are a separate route and the Unitary Patent and Unified Patent Court are not available for it. Rights are territorial, so a separate UK filing or designation is needed before launch.
How it works, step by step
- Search the UK trade marks register and choose the Nice classes and terms needed for the next few years3334UK IPO
- File a UK application online, or designate the UK in a Madrid international registration353637UK IPO / WIPO
- Respond to the examination report, issued within 2 to 3 weeks38UK IPO
- Publication in the Trade Marks Journal and 2-month opposition period38UK IPO
- Registration, then diarise renewal at the ten-year point3940UK IPO
No timings or fees are shown unless an official source states them.
Documents usually needed
- Representation of the mark and list of goods and services by Nice class
- Priority documents for any earlier foreign filing being relied on
- Patent specification, claims and drawings
- Design representations showing the product's appearance
- Written assignments from founders, employees outside their duties, contractors and agencies
- Licence agreements, with withholding tax position on royalties
Common mistakes
- Assuming an EU trade mark or EU design filed after the UK left the EU protects the brand in the UK.
- Planning a European patent strategy around the Unitary Patent and forgetting to validate in the UK separately.
- Claiming too many classes or broad terms, which raises fees and invites opposition.
- Relying on automatic copyright without written assignments from external developers and agencies.
- Missing patent renewal deadlines; late payment costs extra and restoration requires a written explanation.
Still to be confirmed · 6
- Trade mark renewal fees, late-renewal grace periods and the five-year non-use revocation rule were not confirmed.
- Patent search and examination fees, later-year renewal fees and the deadline for requesting substantive examination were not confirmed.
- Whether the trade mark opposition period can be extended, and the opposition procedure, were not confirmed.
- Treatment of EU trade marks and designs registered before 1 January 2021 (comparable UK rights) was not researched.
- Border Force customs applications against counterfeit goods, and copyright ownership rules for employees, were not researched.
- UK membership of the Berne Convention and other copyright treaties was not confirmed.
Who handles this in the United KingdomIntellectual Property & Brand ProtectionLegal & ContractingDisputes & ResolutionTax & International Structuring
Read the full guide: Intellectual property and brand protection →
Sources for this topic · 27
- legislation.gov.uk — Trade Marks Act 1994, section 42 (Duration of registration)Checked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — Register a trade mark: ApplyChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — Register a trade markChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — Register a trade mark: After you applyChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — How to classify trade marksChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — Register a trade mark: What you can and cannot registerChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — Protecting your trade mark abroadChecked against an official source · checked 2026-10-19 · 1 statement
- World Intellectual Property Organization (WIPO Lex) — Madrid Protocol: contracting partiesChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — Patenting your inventionChecked against an official source · checked 2026-10-19 · 2 statements
- legislation.gov.uk — Patents Act 1977, section 25 (Term of patent)Checked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — Renew a patentChecked against an official source · checked 2026-10-19 · 1 statement
- World Intellectual Property Organization — PCT Contracting StatesChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — Protecting your patent abroadChecked against an official source · checked 2026-10-19 · 1 statement
- European Patent Office — Unitary PatentChecked against an official source · checked 2026-10-19 · 1 statement
- Unified Patent Court — Presentation of the CourtChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — Register a designChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — How your unregistered designs are protectedChecked against an official source · checked 2026-10-19 · 1 statement
- World Intellectual Property Organization (WIPO Lex) — Hague Agreement: contracting partiesChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — How copyright protects your workChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — How copyright protects your work: How long copyright lastsChecked against an official source · checked 2026-10-19 · 1 statement
- Courts and Tribunals Judiciary — Intellectual Property ListChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — Defend your intellectual property: Take legal actionChecked against an official source · checked 2026-10-19 · 1 statement
- legislation.gov.uk — Trade Marks Act 1994, section 92Checked against an official source · checked 2026-10-19 · 1 statement
- World Intellectual Property Organization (WIPO Lex) — Paris Convention: contracting partiesChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — Protecting your UK intellectual property abroadChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — Defend your intellectual propertyChecked against an official source · checked 2026-10-19 · 1 statement
- Intellectual Property Office (GOV.UK) — Defend your intellectual property: Use a mediatorChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
28 statements on intellectual property and brand protection in the United Kingdom
Deals, investment screening and merger control
UK deals face two separate government reviews. National security screening under the National Security and Investment Act 2021 is mandatory and suspensory for share acquisitions in 17 sensitive sectors, with no turnover threshold and void completion as the sanction. Merger control by the Competition and Markets Authority is voluntary, but the CMA can investigate deals that meet its turnover, share of supply or hybrid tests. Both reviews should be built into the timetable and the transaction documents from the start.
How it works, step by step
- Map the target's activities against the 17 mandatory sectors and decide on a mandatory or voluntary NSI notification4142Investment Security Unit, Cabinet Office
- Test CMA jurisdiction (turnover, share of supply, hybrid, safe harbour) and decide whether to notify or brief the CMA43444546Competition and Markets Authority
- Set conditions and long-stop dates allowing for the NSI review and assessment periods47Parties
No timings or fees are shown unless an official source states them.
Documents usually needed
- NSI Act notification form (mandatory or voluntary)
- Sector analysis against the Notifiable Acquisition Regulations
- UK turnover and share of supply analysis for each party
- Share purchase agreement with regulatory conditions and long-stop date
Common mistakes
- Assuming the NSI Act only applies to foreign buyers; UK acquirers are caught too.
- Completing a notifiable acquisition before clearance, which makes the deal void.
- Relying on the target's low turnover to rule out CMA review when the buyer could meet the hybrid test.
- Using the current sector list for deals completing after the 2026 sector changes take effect.
Still to be confirmed · 4
- Takeover Code rules for public companies (including the mandatory offer threshold) and the CMA Phase 2 timetable, remedies and penalties were not confirmed.
- The insolvency and restructuring regime (administration, the Part A1 moratorium, restructuring plans under Part 26A of the Companies Act 2006, and Scottish procedural differences) was not confirmed and is not covered here.
- The amending regulations for the NSI mandatory sectors had not been found on legislation.gov.uk as of 18 October 2026; their content and in-force date need rechecking.
- Sector-specific change of control approvals (for example FCA, Ofcom, Ofgem) were not researched.
Who handles this in the United KingdomTransactions & DealsGovernment & Regulatory AffairsLegal & Contracting
Read the full guide: Deals, investment screening and merger control →
Sources for this topic · 4
- Cabinet Office (Investment Security Unit) — National Security and Investment Act: guidance on acquisitionsChecked against an official source · checked 2026-10-18 · 5 statements
- Cabinet Office — Government Response to the Consultation on the Notifiable Acquisition Regulations (12 March 2026)Checked against an official source · checked 2026-10-18 · 1 statement
- legislation.gov.uk (The National Archives) — Enterprise Act 2002, section 23Checked against an official source · checked 2026-10-18 · 1 statement
- Competition and Markets Authority — Mergers: Guidance on the CMA's jurisdiction and procedure (CMA2, December 2025 version)Checked against an official source · checked 2026-10-18 · 3 statements
Questions on this topic
10 statements on deals, investment screening and merger control in the United Kingdom
Bribery, fraud, sanctions and compliance
The UK holds companies directly liable for failing to prevent bribery and, since 1 September 2025, for failing to prevent fraud by people acting for them. From 29 June 2026 a company also commits an offence whenever a senior manager commits one within their authority. Both failure to prevent offences reach non-UK companies with UK business, and the only defence is having proportionate prevention procedures in place. Financial sanctions, anti-money laundering registration, modern slavery reporting and employers' liability insurance are separate obligations that apply from day one of trading.
Documents usually needed
- Anti-bribery policy and bribery risk assessment
- Fraud risk assessment and fraud prevention procedures
- Sanctions screening procedure using the UK list
- Anti-money laundering supervisor registration where in scope
- Annual modern slavery statement where the threshold is met
- Employers' liability insurance certificate
Common mistakes
- Assuming the Bribery Act only applies to UK companies; foreign companies with UK business are covered.
- Treating fraud prevention as a payments control issue and missing false reporting or mis-selling by sales teams or agents.
- Screening only against US or EU sanctions lists.
- Starting a trust or company service business before HMRC confirms registration.
- Counting only UK turnover for the modern slavery threshold when subsidiaries' turnover is included.
Still to be confirmed · 5
- Government guidance on the failure to prevent fraud offence could not yet be checked, so its principles for reasonable procedures and its statement on UK nexus were not confirmed.
- Whistleblowing protection under the Public Interest Disclosure Act 1998, the trade sanctions authority and the list of designated sanctions were not confirmed.
- Announced reforms to anti-money laundering supervision of professional bodies were not checked.
- Whether senior manager attribution applies to conduct before 29 June 2026 was not confirmed.
- Northern Ireland differences for employers' liability insurance were not checked.
Who handles this in the United KingdomRisk, Compliance & Financial IntegrityLegal & ContractingInsurance & Risk Transfer
Read the full guide: Bribery, fraud, sanctions and compliance →
Sources for this topic · 9
- legislation.gov.uk (The National Archives) — Bribery Act 2010, section 7Checked against an official source · checked 2026-10-18 · 1 statement
- legislation.gov.uk (The National Archives) — Economic Crime and Corporate Transparency Act 2023, section 199Checked against an official source · checked 2026-10-18 · 2 statements
- legislation.gov.uk (The National Archives) — Economic Crime and Corporate Transparency Act 2023, section 201Checked against an official source · checked 2026-10-18 · 1 statement
- legislation.gov.uk (The National Archives) — Crime and Policing Act 2026, section 250Checked against an official source · checked 2026-10-18 · 1 statement
- HM Treasury — Office of Financial Sanctions ImplementationChecked against an official source · checked 2026-10-18 · 1 statement
- HM Revenue and Customs — Money Laundering Regulations: who needs to registerChecked against an official source · checked 2026-10-18 · 1 statement
- Home Office — Publish an annual modern slavery statementChecked against an official source · checked 2026-10-18 · 1 statement
- GOV.UK — Employers' liability insuranceChecked against an official source · checked 2026-10-18 · 1 statement
- Financial Reporting Council — UK Corporate Governance CodeChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
10 statements on bribery, fraud, sanctions and compliance in the United Kingdom
Courts, arbitration, mediation and enforcement
The UK has three separate legal systems: England and Wales, Scotland and Northern Ireland. Most international commercial litigation in England goes to the Business and Property Courts, including the Commercial Court, and arbitration seated in England, Wales or Northern Ireland is governed by the Arbitration Act 1996 as amended by the Arbitration Act 2025 from 1 August 2025. English and Welsh awards are enforceable in New York Convention states, and since 1 July 2025 the UK applies the Hague 2019 Judgments Convention to judgments in proceedings started after it took effect between the states concerned.
Documents usually needed
- Dispute resolution clause naming the courts or the seat, rules and institution
- Express choice of law for the arbitration agreement itself
- Arbitrator disclosure statements
- Certified copy of the award or judgment and the underlying agreement for enforcement
- Evidence of the date proceedings started abroad, for Hague 2019 enforcement
- Correspondence showing attempts at settlement or mediation
Common mistakes
- Relying on the main contract's governing-law clause to govern the arbitration agreement, when section 6A now points to the law of the seat unless the parties expressly choose otherwise.
- Referring to UK courts in a clause without specifying England and Wales, Scotland or Northern Ireland.
- Assuming a foreign judgment will be enforced under the Hague 2019 Convention when the proceedings began before it took effect between the two states.
- Refusing mediation outright, given the courts' power to order ADR and their discretion on costs.
- Holding back jurisdiction objections or evidence in the arbitration and planning to raise them in a later section 67 challenge.
Still to be confirmed · 6
- The general rule in CPR 44.2 that the unsuccessful party pays the successful party's costs could not yet be checked and is not claimed.
- The text of the UK's declarations under the Hague 2019 and 2005 Conventions, and how they apply in Scotland and Northern Ireland, were not reviewed.
- Enforcement of foreign judgments under the Administration of Justice Act 1920 and at common law, and the list of countries designated under the 1933 Act, were not confirmed.
- Northern Ireland courts, the Scottish sheriff courts and the UK Supreme Court's civil jurisdiction were not researched.
- Court fees, limitation periods and typical timescales were not researched.
- Arbitral institutions (for example the LCIA) and their rules were not researched.
Who handles this in the United KingdomDisputes & ResolutionLegal & Contracting
Read the full guide: Courts, arbitration, mediation and enforcement →
Sources for this topic · 22
- UNCITRAL (United Nations) — Status: Convention on the Recognition and Enforcement of Foreign Arbitral Awards (New York, 1958)Checked against an official source · checked 2026-10-18 · 1 statement
- Courts and Tribunals Judiciary — Business and Property CourtsChecked against an official source · checked 2026-10-19 · 1 statement
- Courts and Tribunals Judiciary — Commercial CourtChecked against an official source · checked 2026-10-19 · 1 statement
- Scottish Courts and Tribunals Service — The Court of SessionChecked against an official source · checked 2026-10-19 · 1 statement
- Scottish Courts and Tribunals Service — Commercial actionsChecked against an official source · checked 2026-10-19 · 1 statement
- legislation.gov.uk — Arbitration Act 2025, section 1 (commencement annotations)Checked against an official source · checked 2026-10-19 · 1 statement
- legislation.gov.uk — Arbitration Act 2025, section 17Checked against an official source · checked 2026-10-19 · 1 statement
- legislation.gov.uk — Arbitration Act 2025, section 1 (inserting s6A Arbitration Act 1996)Checked against an official source · checked 2026-10-19 · 1 statement
- legislation.gov.uk — Arbitration Act 2025, section 2 (inserting s23A Arbitration Act 1996)Checked against an official source · checked 2026-10-19 · 1 statement
- legislation.gov.uk — Arbitration Act 2025, section 7 (inserting s39A Arbitration Act 1996)Checked against an official source · checked 2026-10-19 · 1 statement
- legislation.gov.uk — Arbitration Act 2025, section 8 (inserting s41A Arbitration Act 1996)Checked against an official source · checked 2026-10-19 · 1 statement
- legislation.gov.uk — Arbitration Act 2025, section 11Checked against an official source · checked 2026-10-19 · 1 statement
- legislation.gov.uk — Arbitration Act 1996, section 108 (Extent)Checked against an official source · checked 2026-10-19 · 1 statement
- legislation.gov.uk — Arbitration (Scotland) Act 2010Checked against an official source · checked 2026-10-19 · 1 statement
- Hague Conference on Private International Law (HCCH) — Status table: Convention of 2 July 2019 on the Recognition and Enforcement of Foreign Judgments in Civil or Commercial MattersChecked against an official source · checked 2026-10-19 · 1 statement
- Hague Conference on Private International Law (HCCH) — Full text: Convention of 2 July 2019 on the Recognition and Enforcement of Foreign JudgmentsChecked against an official source · checked 2026-10-19 · 1 statement
- Hague Conference on Private International Law (HCCH) — Status table: Convention of 30 June 2005 on Choice of Court AgreementsChecked against an official source · checked 2026-10-19 · 1 statement
- legislation.gov.uk — Foreign Judgments (Reciprocal Enforcement) Act 1933, section 1Checked against an official source · checked 2026-10-19 · 1 statement
- Ministry of Justice (justice.gov.uk) — Civil Procedure Rules, Part 1: Overriding objectiveChecked against an official source · checked 2026-10-19 · 1 statement
- Ministry of Justice (justice.gov.uk) — Civil Procedure Rules, Part 3: The court's case management powersChecked against an official source · checked 2026-10-19 · 1 statement
- HM Courts and Tribunals Service (GOV.UK) — Small claims mediation serviceChecked against an official source · checked 2026-10-19 · 1 statement
- legislation.gov.uk — Senior Courts Act 1981, section 51Checked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
22 statements on courts, arbitration, mediation and enforcement in the United Kingdom
Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
WONE Global Intelligence
Ask about doing business in the United Kingdom
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Corridors from the United Kingdom
Where business from the United Kingdom most often goes — and where WONE Global is already on both sides.
What changed recently
Rules that changed in the United Kingdom
From the Newsroom: changes recorded in this guide, each checked against its official source, with the date it takes effect.
United Kingdom: From 1 October 2026 the time limit for most employment tribunal claims rose from 3 to 6 months
Took effect 1 October 2026
United Kingdom: The Information Commissioner's Office as a corporation sole was abolished and its functions moved to the Information…
Took effect 30 September 2026
United Kingdom: From 29 June 2026, a company or partnership also commits an offence where a senior manager commits it while acting…
Took effect 29 June 2026
All market notes → · Alerts for United Kingdom with Watchtower →
Cases
Cases that involve the United Kingdom
Cases whose typical case runs through the United Kingdom, each with what is at stake, how WONE Global handles it and who handles it here.
Urgent We paid a supplier abroad and nothing arrived. How do we get our money back?Contracts, commercial disputes & collectionsUrgent An employee wants to work from another country. Can they, and what does it trigger?Immigration, visas & global mobilityUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent Our licence application abroad has been stuck for months. Can anyone move it?Market entry, licensing & government engagementUrgent My child has been taken to another country by the other parent. What can I do?Family, succession & private clientUrgent Our partner abroad has stopped responding and is holding our money and stock.Contracts, commercial disputes & collectionsHow do we set up a company in another country, and how long will it take?Market entry, licensing & government engagementWhich licences do we need before we can start operating abroad?Market entry, licensing & government engagementHow do we change directors or shareholders of our company abroad?Corporate ownership & governanceWho keeps track of our contracts and renewals in other countries?Contracts, commercial disputes & collectionsWe want to start exporting to a new country. Where do we begin?International trade, customs & sanctions
Situations
When something happens in the United Kingdom
Common problems that need someone on the ground, and worked scenarios involving the United Kingdom.
Urgent Our bank has frozen an international payment. What can we do?Urgent Our bank says it will close our account. Can we stop it?Urgent Our goods are stuck at customs abroad. How do we get them released?Urgent We've received a tax notice from another country. Do we have to pay?Urgent We paid a supplier abroad and nothing arrived. How do we get our money back?Urgent We've received a legal letter from another country. How serious is it?
Worked scenarios
- Founder-led company · from Singapore · in United KingdomSoftware company, 60 staffIts first enterprise client in London will only sign with a UK entity. The company must exist, with a bank account and tax registrations, before the contract date next quarter.How WONE Global handles it →
- Founder-led company · from United Kingdom · in United Arab EmiratesPayments business, Series AIt wants to serve customers in the UAE but cannot tell whether it needs a central bank licence, a free-zone financial licence or both, and investors want a launch date.How WONE Global handles it →
- Mid-sized company · from Kuwait · in United Arab Emirates, United Kingdom, EgyptFamily groupA director has resigned from three subsidiaries, and the banks will not act on instructions until the records are updated.How WONE Global handles it →
- Corporation · from United Kingdom · in Ireland, France, Spain and 5 moreRetail groupIt has 300 local contracts across eight countries and no single list of renewal dates.How WONE Global handles it →
Scenarios are representative of the work WONE Global coordinates, not specific client matters.
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