Start Sharp
Business Startup Toolkit
Your step-by-step guide to setting up as a sole trader or limited company — tick each step off as you go.
2026/27
First decision: sole trader or limited company?
Sole trader
Simplest & quickest to set up
- You and the business are the same legal entity
- You keep all profits after tax
- Unlimited liability — personally responsible for debts
- Register with HMRC for Self Assessment
- Pay Income Tax + Class 2/4 NIC on profits
- Less admin and no public filing of accounts
- Often better for lower profits / getting started
Limited company
More setup and ongoing admin
- A separate legal entity from you
- Take money as salary and/or dividends
- Limited liability — personal assets generally protected
- Register at Companies House + for Corporation Tax
- Company pays Corporation Tax; you pay tax personally
- Accounts & confirmation statement are public record
- Often more tax-efficient at higher profits
Not sure? This is exactly the kind of decision to talk through with an accountant — it affects your tax, admin and liability.
Sole trader setup checklist
Limited company setup checklist
Business setup essentials
One-off startup costs
Month one — simple cashflow
Total startup costs£0
Cash needed to launch
£0
Startup costs + any month-one shortfall
Total startup costs£0
Month-one positionIncome less running costs£0
Cash needed to launch£0
A negative month-one position means you'll need cash reserves to cover the shortfall before the business pays for itself.