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Northern Ireland - Key Facts

24 hours (premium fee applies) or 5-6 working days (standard incorporation procedure)

Authorised Share Capital: 
Unlimited and no restriction on currency

Issued Share Capital

  • Minimum paid up share capital = £1
  • No restriction on currency
  • No capital tax on issued share capital


  • Minimum number of directors: 1
  • Individual director required although corporate directors are currently permitted
  • No restrictions on residence or nationality


  • Not obligatory
  • No restrictions on residence or nationality


  • Minimum number of shareholders: 1
  • Corporate shareholders permitted

Public Filing:

  • Audited financial statements must be filed every year within nine months of financial year-end (exemptions available from audit requirement).
  • Annual return must be filed every year 

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