Business Disclosure Requirements: What to Display on Letterhead, Websites and Emails

Business disclosure requirements in the UK vary significantly depending on your business structure. This guidance explains what information you are legally required to display on business documents, correspondence, and websites.

Key Point: The legal requirements differ substantially between limited companies (and LLPs) and sole traders or partnerships. Companies must disclose registration details, whereas sole traders and partnerships have simpler requirements focused on business identification.

The main sources of business disclosure requirements vary by business structure:

  • For sole traders and partnerships (if trading under a business name): Companies Act 2006, Chapter 2 (sections 1200-1206) — in force from 1 October 2009
  • For limited companies: Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015 (SI 2015/17), Part 6 (Regulations 20-28)
  • For Limited Liability Partnerships: Limited Liability Partnerships Act 2000 (as amended); company trading disclosure requirements applied by Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009
  • For business names (restrictions on names used): Regulations 2015, Part 5 (Regulations 16-19) — applies to all business types
  • VAT invoices: VAT Regulations 1995 (as amended)

Key Distinction: The Business Names Act 1985 was replaced by the Companies Act 2006 framework with effect from 1 October 2009. The 2015 Regulations govern trading disclosures for companies and LLPs (Part 6) and business name restrictions for all businesses (Part 5).

Different requirements apply to different business structures.

Section 1: Limited Companies

Requirements for Business Letters, Invoices and Order Forms

If your company is a limited company registered at Companies House, the law requires you to display the following on all business letters, invoices, order forms and similar documents:

Mandatory Disclosures (Regulation 24, Part 6, Regulations 2015):

  • Company name in full (including the word “Limited” or “Ltd”)
  • Company registration number (issued by Companies House)
  • Registered office address (the official address filed with Companies House)

Additional Information (Regulation 25, Part 6, Regulations 2015):

  • Part of the UK in which registered (e.g., “Registered in England and Wales”)
  • In the case of an exempt company, the fact that it is a limited company
  • In the case of a community interest company (not public), the fact that it is a limited company
  • In the case of an investment company, the fact that it is an investment company

Source: Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, Part 6, Regulations 24-25

Example:

ABC Limited
Company Registration Number: 12345678
Registered in England and Wales
Registered Office: 123 High Street, London, SW1A 1AA

Directors’ Names (Special Rule)

Optional Disclosure: You do not have to list any directors’ names on business documents.

“All or Nothing” Rule (Regulation 26): If you include the name of any director on a business letter (other than as a signatory or within the letter text), you must list every director’s name on that letter.

Source: Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, Part 6, Regulation 26

Requirements on Websites

Companies must display on their websites:

Mandatory Information (Regulation 25, Part 6):

  • Company name (in full, including “Limited” or “Ltd”)
  • Company registration number
  • Part of the UK in which registered
  • Registered office address
  • Statements about company type (exempt company, community interest company, investment company — if applicable)

Additional Requirements for Online Trading (Consumer Contracts Regulations 2013, Consumer Rights Act 2015):

  • Email address (clearly displayed; contact forms alone are insufficient)
  • Geographic business address (the actual location where the business operates, if different from registered office)
  • Telephone number (if engaged in e-commerce with consumers)

Accessibility: Information must be:

  • “Easily, directly and permanently accessible” (it must not be hidden behind multiple clicks)
  • Clearly legible
  • Present on relevant pages (usually on an “About Us” or “Legal Information” page, accessible from main navigation)

Source:

  • Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, Part 6, Regulation 25
  • Consumer Contracts Regulations 2013
  • Consumer Rights Act 2015

VAT Registration Number

If your company is VAT-registered, you must also display your VAT registration number on:

  • Invoices
  • Business correspondence
  • Website (if trading online)

Source: VAT Regulations 1995 (as amended)

Company Operating From Home

If your limited company is registered with a home address as the registered office:

  • You must disclose that address as the registered office on all business documents and your website
  • You are not legally required to display the company name externally on your home (there is no statutory requirement to put a sign on your house)
  • The registered office address is filed with Companies House and is public information

Cheques and Other Instruments

The company’s full name (including “Limited” or “Ltd”) must appear on:

  • Cheques
  • Bills of exchange
  • Promissory notes
  • Endorsements

This avoids confusion about whether the signatory is acting as an individual or on behalf of the company.

Section 2: Sole Traders

When This Chapter Applies

The disclosure requirements in this section apply to a sole trader (an individual) who carries on business in the United Kingdom under a business name — that is, a name other than simply their surname with permitted additions (forename or initial).

If you trade under your own surname only (e.g., “John Smith” if your name is John Smith), most of these disclosure requirements do not apply to you.

Source: Companies Act 2006, section 1200 (when Chapter 2 applies)

Business Naming Restrictions

If you wish to trade under a business name, that name is subject to restrictions set out in the Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, Part 5:

  • You cannot use “Limited”, “Ltd”, “LLP”, “Plc” or similar words that imply you are a limited company or other incorporated entity
  • You cannot use words implying a legal status you do not have (e.g., words suggesting the business is a bank, charity, university, or public body)
  • Your business name must be distinctive and not identical to another person’s business name that would cause confusion

Source: Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, Part 5 (Regulations 16-17)

Disclosure Requirements on Business Documents

If you trade under a business name (different from your own surname), you must disclose the following information on your business documents:

Required Information:

  • Your business name (in the form under which you trade)
  • Your full name (your personal name as an individual)
  • An address in the United Kingdom where you can be reached

Documents Covered (where information must appear):

  • Business letters
  • Written orders for goods or services supplied to the business
  • Invoices and receipts issued in the course of business
  • Written demands for payment of business debts

Source: Companies Act 2006, sections 1200-1202

Example: If you are “John Smith” trading as “JS Marketing Services”:

JS Marketing Services
John Smith
[Your UK address]

Disclosure on Request

If anyone with whom you conduct business asks for the disclosure information in writing, you must provide it by written notice immediately (or within a reasonable time).

Source: Companies Act 2006, section 1202(2)

Disclosure at Business Premises

If you carry on business from premises to which customers or suppliers have access, you must display a notice in a prominent position containing the required information (business name, your name, and address) so that it may easily be read.

Source: Companies Act 2006, section 1204

No Registration Number Required

Unlike limited companies, sole traders do not have a “company registration number” and are not legally required to disclose one. If you are registered with HMRC for self-assessment and have a UTR (Unique Taxpayer Reference), this is a tax reference and is not a business disclosure requirement.

Sole Traders Trading From Home

  • You are not required to display your business name or the information externally on your home (e.g., on a physical sign)
  • However, if you trade online or invite customers to your home address, it is good practice to display your business name and provide contact details
  • If you collect customer data online, you must provide a postal address (which can be your home address)

Section 3: Partnerships

When This Chapter Applies

The disclosure requirements in this section apply to a partnership (general partnership) that carries on business in the United Kingdom under a business name that does not consist simply of the surnames of all partners who are individuals (and the corporate names of all corporate partners), with only permitted additions.

General partnerships are partnerships where each partner is personally liable for the business debts.

Source: Companies Act 2006, section 1200 (when Chapter 2 applies)

Business Naming Restrictions

Partnerships that trade under a business name must comply with the Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, Part 5:

  • Cannot use “Limited”, “Ltd”, “LLP”, “Plc” or similar words implying incorporation or limited liability
  • Cannot use words implying a legal status the partnership does not have (e.g., suggesting it is a bank, charity, public body, or university)
  • Must be distinctive and not identical to another partnership’s trading name

Source: Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, Part 5 (Regulations 16-17)

Disclosure Requirements on Business Documents

If a partnership trades under a business name, it must disclose the following information on business documents:

Required Information:

  • The partnership’s business name (the name under which it trades)
  • The names of all partners (each member of the partnership), OR
  • A statement that full partner details are available on request (if displaying all names is impractical)
  • An address in the United Kingdom where service of documents can be effected

Documents Covered:

  • Business letters
  • Written orders for goods or services supplied to the business
  • Invoices and receipts issued in the course of business
  • Written demands for payment of business debts

Source: Companies Act 2006, sections 1200-1202

Example 1 — All partners named:

Smith & Jones Partnership
Partners:
John Smith
Jane Jones
[UK address]

Example 2 — Using statement approach:

Smith & Jones Partnership
Full details of partners available on request
[UK address]

Exemption for Large Partnerships

If a partnership has more than 20 partners, it may be exempt from displaying all partner names on business documents, provided that:

  • The partnership maintains a list of all partner names at its principal place of business
  • No partner’s name appears on documents except in the text or as a signatory
  • The document states the address of the partnership’s principal place of business and that the partner list is available for inspection there

Source: Companies Act 2006, section 1203

Disclosure on Request

If anyone conducting business with the partnership asks for the disclosure information in writing, the partnership must provide it by written notice immediately (or within a reasonable time).

Source: Companies Act 2006, section 1202(2)

Disclosure at Business Premises

If a partnership carries on business from premises to which customers or suppliers have access, it must display a notice in a prominent position containing the required information (partnership name, partner names, and UK address) so that it may easily be read.

Source: Companies Act 2006, section 1204

Limited Partnerships (Special Category)

Limited partnerships (partnerships where some partners have limited liability and are registered with Companies House) are a different legal structure. They:

  • Must use the word “Limited” or “Ltd” at the end of their name
  • Must disclose their Companies House registration number on business documents and websites
  • Are subject to the Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, Part 6 (similar to limited companies)

If your partnership is registered as a limited partnership, follow the disclosure requirements in Section 1 (Limited Companies), adapted for a partnership structure — notably, disclose your partnership registration number rather than a company registration number.

Section 4: Limited Liability Partnerships (LLPs)

LLPs are incorporated entities (like limited companies). Their disclosure requirements are based on the company framework, applied to LLPs by regulation.

Application of Company Requirements to LLPs

The disclosure rules for companies are applied to LLPs under:

  • Limited Liability Partnerships Act 2000 (the primary legislation establishing LLPs)
  • Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (which applies CA 2006 provisions to LLPs)
  • Schedule 5 of the Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015 (which applies company trading disclosure requirements to LLPs with specified modifications)

Where references are made to “companies”, the equivalent requirements apply to LLPs, with “LLP” replacing “company” and “member” or “designated member” replacing “director” where applicable.

Requirements for Business Documents

LLPs must display on all business letters, order forms and similar documents:

Mandatory Disclosures (Regulation 24, Part 6, as applied to LLPs):

  • LLP name in full (must include “Limited Liability Partnership” or “LLP”)
  • Registration number (issued by Companies House)
  • Registered office address
  • Part of the UK in which registered (England and Wales, Scotland, or Northern Ireland)

Additional Particulars (Regulation 25, Part 6, as applied to LLPs): Where applicable:

  • Statement that the entity is a limited liability partnership

Source:

  • Limited Liability Partnerships Act 2000
  • Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009
  • Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, Part 6, Regulations 24-25 (as applied to LLPs by Schedule 5)

Example:

ABC Limited Liability Partnership
Registration Number: OC123456
Registered in England and Wales
Registered Office: 123 High Street, London, SW1A 1AA

Requirements on Websites

LLPs must display on their websites:

  • LLP name (in full, including “LLP” or “Limited Liability Partnership”)
  • Registration number
  • Registered office address
  • Part of UK in which registered
  • Email address (if the LLP conducts e-commerce with consumers)
  • Geographic business address (if different from registered office)
  • VAT registration number (if applicable)

Source: Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, Part 6, Regulation 25 (as applied to LLPs)

Member/Designated Member Names

The rule for director names (Regulation 26 of Part 6) applies to LLPs:

  • You are not required to disclose member names on business letters
  • “All or nothing” rule: If you include the name of any designated member or member on a business letter (other than in the text or as a signatory), you must disclose the names of all designated members and all members

Source: Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, Part 6, Regulation 26 (as applied to LLPs)

Physical Premises and Display Requirements

LLPs must display their registered name at:

  • Their registered office
  • Any other place where they carry on business

(Exceptions apply for premises primarily used for living accommodation, and for dormant LLPs.)

Source: Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, Part 6, Regulations 21-23 (as applied to LLPs)

Section 5: Online Selling and Distance Trading

The Consumer Contracts Regulations 2013 and Consumer Rights Act 2015 apply only when a business engages in distance contracts — that is, when selling goods or services to consumers online, by phone, by post, or by other means without face-to-face meetings.

These regulations do not apply to:

  • Service providers’ websites that provide information only (no sales transacted online)
  • Business-to-business sales (B2B)
  • Professional services websites (e.g., solicitor or accountant websites providing information)
  • Websites that take enquiries but complete sales offline

If You Sell Goods or Services Online to Consumers

If your business sells directly to consumers via your website or online platform, you must provide:

Before Purchase:

  • Business identity (company name, legal status, contact details)
  • Trader’s geographic address (the actual location where the business is established)
  • Telephone number (where one is made available)
  • Email address
  • Business registration details (company number, VAT number if applicable)
  • Prices — clearly stated and unambiguous (inclusive or exclusive of tax must be clear)
  • Delivery terms (costs, delivery times)
  • Returns policy (when applicable)
  • Consumer rights information

After Purchase:

  • Order acknowledgment (with all above details)

Source: Consumer Contracts Regulations 2013; Consumer Rights Act 2015

Accessibility: This information must be “easily, directly and permanently accessible” — meaning it remains on your website throughout the transaction and is not removed after purchase completion.

If You Do Not Sell Online

If your website provides information about your services but doesn’t facilitate online sales (e.g., you provide a contact form for enquiries and handle sales separately), the detailed requirements of the Consumer Contracts Regulations do not apply. However, your company’s standard disclosures (registration number, address, email contact) should still appear on your website.

Professional Advice

If selling goods or services online, particularly to consumers, consult:

  • Your accountant (regarding VAT obligations on online sales)
  • A solicitor (regarding Consumer Rights Act compliance, terms and conditions, returns and refunds policies)
  • Your payment provider (regarding payment security and fraud prevention requirements)

Section 6: Physical Business Premises and Signage

Limited Companies and LLPs are required by law to display their registered name at:

  • Their registered office
  • Any other business location where they carry on business

Exception: These requirements don’t apply to premises shared by more than a certain number of entities, or where a liquidator/administrator is in place.

Source: Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015, Part 6, Regulations 21-23

Sole Traders and Partnerships: There is no statutory requirement to display the business name externally on premises (e.g., on a house where you work from home). However, displaying your business name and contact details at your business location is good practice to help customers find you.

Section 7: Invoices and VAT

General Invoices (All Business Types)

All businesses should include on invoices:

  • Business name
  • Business address or contact details
  • Date of invoice
  • Invoice number
  • Description of goods or services supplied
  • Price

Limited companies and LLPs must include:

  • Company or LLP name and registration number
  • Registered office address

VAT Invoices

VAT-registered businesses must display on VAT invoices:

  • Your VAT registration number
  • The words “VAT invoice” (or similar wording)
  • Clear statement of whether the price is inclusive or exclusive of VAT
  • VAT amount (or tax rate applied)
  • Customer’s VAT registration number (if they are also VAT-registered)

Source: VAT Regulations 1995 (as amended); HMRC guidance

Penalties for Non-Compliance

Failure to comply with invoice requirements can result in:

  • Penalties from HMRC (for VAT-related breaches)
  • Penalties from Companies House (for company/LLP disclosure breaches)

Section 8: Website Privacy and Data Protection

This is a separate and distinct area from business disclosure requirements.

If your website collects personal data (names, email addresses, phone numbers, etc.) from visitors or customers, you must comply with:

  • UK GDPR (General Data Protection Regulation)
  • Data Protection Act 2018

You must provide visitors with:

  • A privacy notice (explaining what data you collect, how you use it, how long you keep it, and visitors’ rights)
  • Clear information about cookies (if your website uses them)

Privacy requirements are substantial and complex. This article does not cover them in detail. For guidance, consult:

  • The Information Commissioner’s Office (ICO) website: www.ico.org.uk
  • Your accountant or IT provider

Summary: Key Points

  1. Requirements vary significantly by business type — limited companies have detailed requirements; sole traders and partnerships have simpler requirements

  2. Limited companies and LLPs must disclose:

    • Registered name (including “Limited” or “LLP”)
    • Company/LLP registration number
    • Registered office address
    • On letters, invoices, order forms and websites

  3. Sole traders and partnerships must:

    • Display their business name (or personal name if trading under own name)
    • Avoid using restricted words like “Limited”
    • Display their name on communications and websites
    • Provide contact details (if trading online)

  4. VAT-registered businesses must show their VAT number on invoices and business documents

  5. Online sellers to consumers must comply with Consumer Contracts Regulations 2013 and Consumer Rights Act 2015 (displaying prices, returns policies, contact details clearly)

  6. Website accessibility: All mandatory information must be “easily, directly and permanently accessible” — not hidden behind multiple clicks

  7. Privacy notices are separate from business disclosure requirements and required only where personal data is collected

When to Seek Professional Advice

Business disclosure requirements can vary based on your specific circumstances. Seek advice from your accountant or a solicitor if you are:

  • Uncertain about your business structure and its disclosure requirements
  • Operating across multiple locations
  • Trading internationally
  • Selling regulated products or services
  • Unsure whether Consumer Contracts Regulations apply to your business
  • Concerned about compliance with Company registration and filing obligations

General Information Disclaimer

This guidance is general information about UK business disclosure requirements as they apply to business documents, correspondence and websites. It is not legal or tax advice.

Business disclosure laws are complex and have specific exceptions, qualifications, and circumstances. Your precise obligations may differ based on:

  • Your exact business structure
  • Whether you trade with consumers, businesses, or both online
  • Your industry or professional sector
  • Whether you are VAT-registered or subject to other regulatory schemes
  • Your geographic location (if you trade internationally)

This article does not cover:

  • Full privacy and data protection requirements (a separate body of law)
  • Website accessibility compliance beyond basic disclosure requirements
  • Employment law or director responsibilities
  • All possible exceptions and special cases

Always verify current requirements using primary sources:

How HA & CO Can Support Your Business

At HA & CO, we help UK business owners navigate business structure decisions, company registration, and statutory compliance.

We can advise on:

  • Choosing the right business structure (sole trader, partnership, limited company, LLP)
  • Company formation and registration at Companies House
  • Business naming and compliance with naming restrictions
  • Business disclosure requirements for your structure
  • VAT registration and obligations
  • Document and record-keeping requirements

Contact us for guidance on business structure, registration, and compliance requirements.