Business Stationery Disclosures

3rd March 2012

Under UK company law, all limited companies and limited liability partnerships must make the following business stationery disclosures:

  • Full company/LLP name,
  • Place of registration,
  • Companies House registration number,
  • Registered office address,

You may also decide, for commercial reasons, to make extra business stationery disclosures, which may include:

  • Any trade names the business operates under,
  • The business address, if different from the registered office. If relevant, you may well wish to make this the more prominent disclosure on the top of stationery, whilst disclosing the registered office in smaller print at the bottom,
  • The names of director(s) (you must either disclose the names of all of the directors or none of them),
  • The name of the company secretary (if you have one),
  • Company/LLP logos,
  • Professional qualifications,
  • Trade affiliations,
  • Website address,
  • e-mail address,

Under UK VAT law, the following additional information must be disclosed on all sales invoices (VAT invoices):

  • The VAT Registration number,
  • An identifying number (unique sales invoice number),
  • The time (date) of supply (tax point),
  • The date of issue, if different to the time of supply,
  • Your customer’s name and address,
  • The type of supply (sale, hire purchase, exchange, hire, sale or return),
  • A description (quantity, charge, VAT rate, total VAT, discount, sterling VAT equivalents if in another currency), which identifies the goods or services supplied.

Instruct us to act as your accountant and rest assured that we will assist you to comply with all relevant legal business stationery disclosure requirements, together with assisting you in general accounting and taxation matters. We shall also be mindful of your overall tax exposure and we shall actively seek proven techniques to improve your finances.

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