Business essentials
Business information you must display
Make it clear who your customers are dealing with. Your trading name alone may not be enough.
Start with your legal identity
Your website, paperwork and premises should make the legal business behind the trading name clear. The details depend on whether you are a company, LLP, sole trader or partnership, and what you sell.
Limited companies: websites, letters and order forms
Show the full registered company name, including the appropriate ending such as “Limited” or “Ltd”. Business letters, order forms and websites must also identify the company number, registered office address and registration jurisdiction, such as England and Wales.
Company names also belong on company documents and publicity. Business emails should carry the appropriate business-letter disclosures. If you choose to name directors on business letters, list all directors. A visible footer is a practical way to make consistent details easy to find.
These are legal-entity details: a logo, brand name or contact form does not replace them. Source: GOV.UK trading disclosures and the 2015 Names and Trading Disclosures Regulations.
Sole traders, partnerships and LLPs
A sole trader should include their own name and any business name on official paperwork. If trading under a separate business name, disclosure rules require the proprietor’s identity and an address where documents can be served. Ordinary partnerships trading under a business name must disclose the partners’ names and a suitable service address, subject to specific exceptions for larger partnerships.
An LLP is a separate registered entity. It must disclose its registered name and the required registration and registered-office details; do not simply copy a limited-company footer with the wrong legal ending.
Sources: sole-trader naming guidance and Companies House guidance on LLP and business-name disclosures.
What must an invoice include?
- A unique invoice identification number.
- Your business name, address and contact information.
- The customer’s name and address.
- A clear description of the goods or services.
- The supply date and invoice date.
- The amounts charged, applicable VAT and total owed.
Sole traders must also identify themselves and provide a service address where a business name is used. A limited company should use its full incorporated name. VAT invoices have additional requirements: being VAT registered does not mean any document showing a total is a valid VAT invoice. Check GOV.UK’s invoice checklist and VAT invoice requirements.
As good practice, make the agreed due date and payment reference obvious. Check new requests to change bank details through a trusted contact method before making a payment.
Websites and online sales need more than a company footer
Online trading can require a geographic contact address, an email contact and other easily accessible service-provider details, including a VAT number or relevant register and professional information where applicable. Those disclosure duties are separate from how you choose to operate your enquiry form. See the Electronic Commerce Regulations, regulation 6.
For consumer distance sales, provide the required information before the order: identity and contact details, the product or service, total price, payment and delivery arrangements, and applicable cancellation information. Exceptions depend on what you sell. See GOV.UK online-selling guidance.
If you collect personal data, give the required privacy information. Cookie rules may also apply. A privacy notice does not replace trading disclosures, and trading disclosures do not replace consumer terms. The ICO explains the right to be informed.
Premises and employee information
A limited company generally needs a legible company-name sign at its registered office and business locations, with an exception where the relevant location is primarily living accommodation. See the company-sign guidance.
In Great Britain, employers must display the approved health and safety law poster or give workers the equivalent leaflet. An employers’ liability insurance certificate must also be accessible to employees where cover is required; electronic access can be suitable. Check HSE’s poster guidance and the insurance certificate rules. Northern Ireland has its own workplace regime: consult HSENI.
Licensing, food, consumer-pricing and professional rules can add further display duties. This is a starting checklist, rather than an exhaustive list for every trade.
A useful check before you offer credit
Match the customer’s legal name and company number to the entity placing the order. A trading name may be used by more than one business. Check that your quotation, contract and invoice identify the same customer before you rely on a credit report or agree payment terms.
General UK business information. Requirements vary by legal structure, activity and location. Seek advice on your specific disclosures, especially for regulated work and consumer sales.