Forming a UK Ltd from Delhi or Gurgaon is more than a Companies House click. Map directors, PSC, HMRC VAT/corporation tax/PAYE, banking, and India FEMA remittances before you treat the certificate as “done.”
Certificate of incorporation is step one
Online formation marketplaces sell speed. Indian groups still need a file that survives bank KYC, HMRC, and FEMA scrutiny — especially when directors and shareholders sit in India.
What to prepare before you click “incorporate”
- 1Proposed company name and SIC / activity description
- 2Director and PSC identity documents meeting Companies House rules
- 3Registered office and service address plan
- 4Share capital and who pays it from India
- 5Whether staff will be on UK payroll in year one
HMRC calendar (high level)
| Track | Why it matters | India coordination |
|---|---|---|
| Corporation tax | Profits and filing deadlines after you trade | Transfer pricing / DTAA positions |
| VAT | If registration is required or chosen | Invoice trail for cross-border supplies |
| PAYE / NIC | If you employ in the UK | Mobility and dual payroll questions |
| Accounts | Companies House + tax computations | Group consolidation and FEMA reporting |
Funding the UK Ltd from India
Share capital, intercompany loans, and management fees each need a remittance story. Pair the UK desk with the FEMA ODI checklist before the first SWIFT.
| Remittance type | Typical India papers | Watch-outs |
|---|---|---|
| Share capital | FEMA ODI + Form 15CA/CB as applicable | Purpose code and share certificates must match |
| Intercompany loan | Agreement + tax characterisation + remittance forms | Interest withholding and thin-capitalisation facts |
| Management / service fees | Invoice + contract + Form 15CA/CB | FTS vs business income under DTAA |
Talk to a PJRJ partner
Need filing, formation, FEMA, or tax advice on this topic? Reach a partner in Delhi or Gurgaon — WhatsApp-first for India and overseas clients (IST hours).
Quick answers
Direct answers to common questions on this topic.
Often yes, subject to Companies House identity verification and your group’s compliance policy. Confirm current IDV requirements and any visa or travel implications with advisors.
No. VAT depends on HMRC rules and your taxable supplies. Map thresholds and voluntary registration with a UK tax advisor after you know the trading plan.
No. Preferential trade under India–UK CETA is separate from Companies House formation and HMRC filings. See PJRJ’s CETA guide if trade preference is your main goal.
Delhi or Gurgaon partners coordinate formation readiness, HMRC calendars, and India DTAA/FEMA with UK accountants for statutory accounts and local returns.
Ready to discuss your requirements?
Speak directly with a partner at PJRJ & Associates — audit, tax, advisory, or FinTech.