| General |
| Type of Company |
Non resident |
| Type of Law |
Common |
| Shelf company availability |
Yes |
| Our time to establish a new company |
5-8 days |
| Minimum government fees (excluding taxation) |
£60 |
| Corporate Taxation |
Nil |
| Double Taxation Treaty Access |
No |
| Share capital or equivalent |
| Standard currency |
GBP |
| Permitted currencies |
Any |
| Minimum paid up |
£1 |
| Usual authorised |
£2,000 |
| Directors |
| Minimum number |
One |
| Local required |
No |
| Publicly accessible records |
Yes |
| Location of meetings |
Anywhere, except Gibraltar |
| Shareholders |
| Minimum number |
One |
| Publicly accessible records |
Yes |
| Location of meetings |
Anywhere, except Gibraltar |
| Company Secretary |
| Required |
Yes |
| Local or qualified |
Yes |
| Accounts |
| Annual Tax Return |
Yes |
| Audit requirements |
Yes, but small company exceptions |
| Requirements to file accounts |
Yes |
| Publicly accessible accounts |
No |
| Other |
| Requirement to file annual return |
Yes |
| Change in domicile permitted |
Yes |
