Forming a UK limited company is a very simple process. That’s not to say that there aren’t some areas that can cause confusion. One such area is the terminology used for the necessary addresses when completing the incorporation documents.

When forming a UK company limited by shares, Companies House requires a number of addresses:

• Registered office
• Director service address
• Director residential address
• Secretary service address (having a secretary is now an optional appointment)
• Shareholder address
• Sail address (optional)

It’s not surprising that there’s some confusion. So, for clarity, please find below our address breakdown.

Registered office

• The official address of the company (mail from HMRC and Companies House will be sent here)
• Is on the public register
• Must be based in the UK
• The company does not need to trade from this address
• Can be a residential address

Director service address

• The official address of the company director (mail from HMRC and Companies House will sometimes be sent here)
• Is on the public register
• Can be based anywhere in the world
• The company does not need to trade from this address
• Can be a residential address
• Can be the same as the registered office (as long as based in the UK)

Director residential address

• The residential address of the company director
• Is not on the public register
• Can be based anywhere in the world
• The company does not need to trade from this address
• Can be the same as the registered office (as long as based in the UK)
• Can be the same as the service address

Secretary service address (secretary optional appointment)

• The official address of the company secretary (mail from HMRC and Companies House may sometimes be sent here)
• Is on the public register
• Can be based anywhere in the world
• The company does not need to trade from this address
• Can be the same as the registered office (as long as based in the UK)
• Can be the same as the director's service and residential address

Shareholder address

• The official address for the company shareholder (although it’s unlikely mail from HMRC and Companies House will be sent here)
• Is on the public register
• Can be based anywhere in the world
• The company does not need to trade from this address
• Can be the same as the registered office (as long as based in the UK)
• Can be the same as the director's service and residential address and the secretary's service address

SAIL address (optional)

• The 'single alternative inspection location' is the location where company registers and records are kept if not at the registered office
• Is on the public register
• Must be based in the UK
• The company does not need to trade from this address
• Can be the same as any of the aforementioned addresses (as long as in the UK)

Mathew Aitken is a company administrator at The Made Simple Group