{
  "batch": "78-setup-business-registration",
  "articles": [
    {
      "id": "learn_r78_setup_business_registration_78_irs_sole_proprietor_definition",
      "category": "Business",
      "title": "IRS definition of a sole proprietor — no state registration required",
      "summary": "The IRS defines a sole proprietor as someone who owns an unincorporated business by themselves; the structure does not require filing with any state.",
      "body": "The IRS defines a sole proprietor as someone who owns an unincorporated business by themselves; the structure does not require filing with any state.\n\nWhat Internal Revenue Service actually says:\n\n“A sole proprietor is someone who owns an unincorporated business by themselves.”\n\nNote: A sole proprietor reports business income on Schedule C of Form 1040. No state filing creates no separate public record of a business entity, though many states require a DBA ('doing business as') filing if operating under a name other than the owner's legal name — that requirement must be checked state by state.",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/sole-proprietorships",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "A sole proprietor is someone who owns an unincorporated business by themselves.",
      "volatility": "low",
      "from_batch": "78-setup-business-registration",
      "subject": "US Sole Proprietorship",
      "topic": "IRS definition of a sole proprietor — no state registration required",
      "applies_to_country": "US",
      "applies_to_scope": "Federal definition; state DBA filing may still be required for fictitious names",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_irs_llc_definition",
      "category": "Business",
      "title": "IRS definition of an LLC and its federal tax treatment",
      "summary": "The IRS states that a single-member LLC is treated by default as a disregarded entity for income tax purposes (income reported on the owner's personal return), while a multi-member LLC is treated as a partnership by default, unless either elects corporation treatment.",
      "body": "The IRS states that a single-member LLC is treated by default as a disregarded entity for income tax purposes (income reported on the owner's personal return), while a multi-member LLC is treated as a partnership by default, unless either elects corporation treatment.\n\nWhat Internal Revenue Service actually says:\n\n“A domestic LLC with at least two members is classified as a partnership for federal income tax purposes unless it files Form 8832 and affirmatively elects to be treated as a corporation. For income tax purposes, an LLC with only one member is treated as an entity disregarded as separate from its owner, unless it files Form 8832 and elects to be treated as a corporation.”\n\nNote: Each state uses different regulations for LLC formation and fees. The IRS recommends checking the state's requirements before applying for an EIN.",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/limited-liability-company-llc",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "A domestic LLC with at least two members is classified as a partnership for federal income tax purposes unless it files Form 8832 and affirmatively elects to be treated as a corporation. For income tax purposes, an LLC with only one member is treated as an entity disregarded as separate from its owner, unless it files Form 8832 and elects to be treated as a corporation.",
      "volatility": "low",
      "from_batch": "78-setup-business-registration",
      "subject": "US LLC",
      "topic": "IRS definition of an LLC and its federal tax treatment",
      "applies_to_country": "US",
      "applies_to_scope": "Federal tax classification; state-level formation is governed by individual state statutes",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_irs_ein_free_online",
      "category": "Business",
      "title": "How to obtain an EIN and its cost",
      "summary": "The IRS states that an EIN can be obtained directly from the IRS online for free, and that a person should never pay a fee for an EIN.",
      "body": "The IRS states that an EIN can be obtained directly from the IRS online for free, and that a person should never pay a fee for an EIN.\n\nWhat Internal Revenue Service actually says:\n\n“Beware of websites that charge for an EIN. You never have to pay a fee for an EIN.”\n\nNote: The online tool issues the EIN immediately if approved. Requires the responsible party's Social Security number or ITIN. Limit: 1 EIN per responsible party per day. Also: 'If you are creating a corporation or LLC, form your entity through the secretary of state before you apply for an EIN.'",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Beware of websites that charge for an EIN. You never have to pay a fee for an EIN.",
      "volatility": "low",
      "from_batch": "78-setup-business-registration",
      "subject": "EIN (Employer Identification Number)",
      "topic": "How to obtain an EIN and its cost",
      "applies_to_country": "US",
      "applies_to_scope": "Available for domestic organisations only; foreign entities must apply by phone, fax or mail",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_irs_ein_what_requires",
      "category": "Business",
      "title": "What an EIN is needed for — avoiding personal SSN disclosure",
      "summary": "The IRS states that businesses generally need an EIN to hire employees, operate a partnership or corporation, and pay sales and excise taxes.",
      "body": "The IRS states that businesses generally need an EIN to hire employees, operate a partnership or corporation, and pay sales and excise taxes.\n\nWhat Internal Revenue Service actually says:\n\n“Generally, you need an EIN to: Hire employees. Operate a partnership or corporation. Pay sales and excise taxes. Change business structures or ownership. Administer certain trusts, retirement plans and estates.”\n\nNote: A sole proprietor without employees or an entity requirement may use their SSN for tax purposes, but an EIN provides an alternative taxpayer identification number that can be given to payers instead of a personal SSN for W-9/1099 purposes.",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Generally, you need an EIN to: Hire employees. Operate a partnership or corporation. Pay sales and excise taxes. Change business structures or ownership. Administer certain trusts, retirement plans and estates.",
      "volatility": "low",
      "from_batch": "78-setup-business-registration",
      "subject": "EIN (Employer Identification Number)",
      "topic": "What an EIN is needed for — avoiding personal SSN disclosure",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_fl_llc_fees",
      "category": "Business",
      "title": "Florida LLC filing fees — Articles of Organization",
      "summary": "The Florida Division of Corporations states that the fee to file Articles of Organization for a Florida LLC is $100.00, with a mandatory $25.00 Registered Agent Designation fee, for a total of $125.00 required (plus optional $30.00 certified copy and $5.00 certificate of status).",
      "body": "The Florida Division of Corporations states that the fee to file Articles of Organization for a Florida LLC is $100.00, with a mandatory $25.00 Registered Agent Designation fee, for a total of $125.00 required (plus optional $30.00 certified copy and $5.00 certificate of status).\n\nWhat Florida Division of Corporations, Florida Department of State actually says:\n\n“Articles of Organization $100.00 | Registered Agent Designation $25.00 | Certified Copy (optional) $30.00 | Certificate of Status (optional) $5.00 | TOTAL $160.00”\n\nNote: The $160.00 total shown includes both optional items. The minimum required payment is $125.00 (Articles + Registered Agent). Public records notice on the same page: 'Any information you submit on your document will be part of the public record and made available for public view on the Division's website.'",
      "source_type": "official",
      "source_link": "https://dos.fl.gov/sunbiz/start-business/efile/fl-llc/",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Florida Division of Corporations, Florida Department of State",
      "evidence_quote": "Articles of Organization $100.00 | Registered Agent Designation $25.00 | Certified Copy (optional) $30.00 | Certificate of Status (optional) $5.00 | TOTAL $160.00",
      "volatility": "medium",
      "from_batch": "78-setup-business-registration",
      "subject": "Florida LLC",
      "topic": "Florida LLC filing fees — Articles of Organization",
      "applies_to_country": "US",
      "applies_to_scope": "Florida only",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-fl"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_fl_llc_public_record",
      "category": "Business",
      "title": "Florida LLC public records notice — all submitted information is public",
      "summary": "The Florida Division of Corporations' own filing page states that any information submitted on the LLC Articles of Organization will be part of the public record and made available for public view on the Division's website.",
      "body": "The Florida Division of Corporations' own filing page states that any information submitted on the LLC Articles of Organization will be part of the public record and made available for public view on the Division's website.\n\nWhat Florida Division of Corporations, Florida Department of State actually says:\n\n“Public Records Notice: Any information you submit on your document will be part of the public record and made available for public view on the Division's website.”\n\nNote: This means the registered agent name and address, as well as the mailing address, will be publicly searchable on sunbiz.org. A registered agent service can place its address in the record instead of the member's home address.",
      "source_type": "official",
      "source_link": "https://dos.fl.gov/sunbiz/start-business/efile/fl-llc/",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Florida Division of Corporations, Florida Department of State",
      "evidence_quote": "Public Records Notice: Any information you submit on your document will be part of the public record and made available for public view on the Division's website.",
      "volatility": "low",
      "from_batch": "78-setup-business-registration",
      "subject": "Florida LLC",
      "topic": "Florida LLC public records notice — all submitted information is public",
      "applies_to_country": "US",
      "applies_to_scope": "Florida only",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-fl"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_tx_llc_member_address_required",
      "category": "Business",
      "title": "Texas LLC Certificate of Formation — member or manager name and address required in public filing",
      "summary": "The Texas Secretary of State's own Form 205 instructions state that the certificate of formation must include the name and address of each initial manager (if manager-managed) or each initial member (if member-managed), with a minimum of one person required.",
      "body": "The Texas Secretary of State's own Form 205 instructions state that the certificate of formation must include the name and address of each initial manager (if manager-managed) or each initial member (if member-managed), with a minimum of one person required.\n\nWhat Texas Secretary of State actually says:\n\n“If the LLC initially has managers, select option A and provide the name and address of each initial manager in the space provided. If the LLC initially does not have managers, select option B and provide the name and address of each initial member of the LLC in the space provided. A minimum of one person is required.”\n\nNote: The registered agent is a separate requirement: 'The registered office address must be located at a street address where service of process may be personally served on the entity's registered agent during normal business hours.' The registered office may not be solely a mailbox service or telephone answering service. A commercial registered agent service can supply their address for both the registered office and, by using a manager structure, can help reduce personal address exposure.",
      "source_type": "official",
      "source_link": "https://www.sos.state.tx.us/corp/instructions/205.shtml",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Texas Secretary of State",
      "evidence_quote": "If the LLC initially has managers, select option A and provide the name and address of each initial manager in the space provided. If the LLC initially does not have managers, select option B and provide the name and address of each initial member of the LLC in the space provided. A minimum of one person is required.",
      "volatility": "low",
      "from_batch": "78-setup-business-registration",
      "subject": "Texas LLC",
      "topic": "Texas LLC Certificate of Formation — member or manager name and address required in public filing",
      "applies_to_country": "US",
      "applies_to_scope": "Texas only",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-tx"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_de_llc_formation_fee",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware LLC Certificate of Formation — state filing fee",
      "summary": "[Unverified - being checked] The Delaware Division of Corporations' fee schedule revised August 1, 2026, shows the filing fee for an LLC Certificate of Formation at $110.00 for standard filing.",
      "body": "The Delaware Division of Corporations' fee schedule revised August 1, 2026, shows the filing fee for an LLC Certificate of Formation at $110.00 for standard filing.\n\nWhat Delaware Division of Corporations, Delaware Department of State actually says:\n\n“DELAWARE DEPARTMENT OF STATE Revised August 1, 2026 DIVISION OF CORPORATIONS FEE SCHEDULE”\n\nNote: The PDF fee table for LLCs was presented in a multi-column format that was partially truncated in parsing. The howtoform page confirms the LLC annual tax is $300.00: 'Although Limited Partnerships, Limited Liability Companies and General Partnerships formed in the State of Delaware do not file an annual report, they are required to pay an annual tax of $300.00. Taxes for these entities are to be received no later than June 1st of each year.' A registered agent is required by law. Delaware LLCs do not file a public annual report listing member names.",
      "source_type": "official",
      "source_link": "https://corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware Division of Corporations, Delaware Department of State",
      "evidence_quote": "DELAWARE DEPARTMENT OF STATE Revised August 1, 2026 DIVISION OF CORPORATIONS FEE SCHEDULE",
      "volatility": "medium",
      "from_batch": "78-setup-business-registration",
      "subject": "Delaware LLC",
      "topic": "Delaware LLC Certificate of Formation — state filing fee",
      "applies_to_country": "US",
      "applies_to_scope": "Delaware only",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_de_llc_annual_tax",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware LLC annual tax — $300 per year, no annual report",
      "summary": "[Unverified - being checked] The Delaware Division of Corporations' own how-to-form page states that Delaware LLCs do not file an annual report but are required to pay an annual tax of $300.00 due no later than June 1st each year.",
      "body": "The Delaware Division of Corporations' own how-to-form page states that Delaware LLCs do not file an annual report but are required to pay an annual tax of $300.00 due no later than June 1st each year.\n\nWhat Delaware Division of Corporations, Delaware Department of State actually says:\n\n“Although Limited Partnerships, Limited Liability Companies and General Partnerships formed in the State of Delaware do not file an annual report, they are required to pay an annual tax of $300.00. Taxes for these entities are to be received no later than June 1st of each year.”\n\nNote: Delaware LLCs are also required by Delaware law to have a registered agent with a physical street address in Delaware. The publicly searchable ICIS database shows entity name, registered agent name and address, and file number; member names are not required in the formation document and thus are not typically in the public record.",
      "source_type": "official",
      "source_link": "https://corp.delaware.gov/howtoform/",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware Division of Corporations, Delaware Department of State",
      "evidence_quote": "Although Limited Partnerships, Limited Liability Companies and General Partnerships formed in the State of Delaware do not file an annual report, they are required to pay an annual tax of $300.00. Taxes for these entities are to be received no later than June 1st of each year.",
      "volatility": "medium",
      "from_batch": "78-setup-business-registration",
      "subject": "Delaware LLC",
      "topic": "Delaware LLC annual tax — $300 per year, no annual report",
      "applies_to_country": "US",
      "applies_to_scope": "Delaware only",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_de_llc_registered_agent_required",
      "category": "Business",
      "title": "[Unverified - being checked] Delaware law requires every business entity to maintain a registered agent in Delaware",
      "summary": "[Unverified - being checked] The Delaware Division of Corporations' own how-to-form page states that Delaware law requires every business entity to maintain a registered agent in the State of Delaware who must have a physical street address in Delaware.",
      "body": "The Delaware Division of Corporations' own how-to-form page states that Delaware law requires every business entity to maintain a registered agent in the State of Delaware who must have a physical street address in Delaware.\n\nWhat Delaware Division of Corporations, Delaware Department of State actually says:\n\n“Delaware law requires that every business entity have and maintain a Registered Agent in the State of Delaware who may be either an individual resident or business entity that is authorized to do business in the State of Delaware. The registered agent must have a physical street address in Delaware.”\n\nNote: A list of Delaware Registered Agents is available at corp.delaware.gov/agents/. Using a commercial registered agent places the agent's address in the public record rather than the member's personal address.",
      "source_type": "official",
      "source_link": "https://corp.delaware.gov/howtoform/",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Delaware Division of Corporations, Delaware Department of State",
      "evidence_quote": "Delaware law requires that every business entity have and maintain a Registered Agent in the State of Delaware who may be either an individual resident or business entity that is authorized to do business in the State of Delaware. The registered agent must have a physical street address in Delaware.",
      "volatility": "low",
      "from_batch": "78-setup-business-registration",
      "subject": "Delaware LLC",
      "topic": "Delaware law requires every business entity to maintain a registered agent in Delaware",
      "applies_to_country": "US",
      "applies_to_scope": "Delaware only",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-de"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_wy_llc_fees",
      "category": "Business",
      "title": "Wyoming LLC Articles of Organization filing fee and annual report fee",
      "summary": "The Wyoming Secretary of State's fee schedule effective July 1, 2026 shows that filing Articles of Organization for a Wyoming LLC costs $100.00, and the annual report license tax is $60 or two-tenths of one mill on the dollar ($0.0002) whichever is greater, based on assets located and employed in Wyoming.",
      "body": "The Wyoming Secretary of State's fee schedule effective July 1, 2026 shows that filing Articles of Organization for a Wyoming LLC costs $100.00, and the annual report license tax is $60 or two-tenths of one mill on the dollar ($0.0002) whichever is greater, based on assets located and employed in Wyoming.\n\nWhat Wyoming Secretary of State actually says:\n\n“Limited Liability Companies: Articles of Organization*/Continuance/Domestication.......................................$100.00 Annual Report License tax is $60 or two-tenths of one mill on the dollar ($.0002) whichever is greater based on the company's assets located and employed in the state of Wyoming.”\n\nNote: Wyoming LLCs do not require members' names in the public Articles of Organization for member-managed structures — a manager can be listed instead. Wyoming is commonly cited for privacy because member names are not required to appear in the public filing.",
      "source_type": "official",
      "source_link": "https://sos.wyo.gov/Business/docs/BusinessFees.pdf",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Wyoming Secretary of State",
      "evidence_quote": "Limited Liability Companies: Articles of Organization*/Continuance/Domestication.......................................$100.00 Annual Report License tax is $60 or two-tenths of one mill on the dollar ($.0002) whichever is greater based on the company's assets located and employed in the state of Wyoming.",
      "volatility": "medium",
      "from_batch": "78-setup-business-registration",
      "subject": "Wyoming LLC",
      "topic": "Wyoming LLC Articles of Organization filing fee and annual report fee",
      "applies_to_country": "US",
      "applies_to_scope": "Wyoming only",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-wy"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_ca_sole_proprietor",
      "category": "Business",
      "title": "California Secretary of State — sole proprietorship does not register with the SOS",
      "summary": "The California Secretary of State's own starting-a-business page lists sole proprietorship as a business structure type but does not direct sole proprietors to file with the Secretary of State — only corporations, LLCs, limited partnerships, general partnerships and LLPs file with the SOS.",
      "body": "The California Secretary of State's own starting-a-business page lists sole proprietorship as a business structure type but does not direct sole proprietors to file with the Secretary of State — only corporations, LLCs, limited partnerships, general partnerships and LLPs file with the SOS.\n\nWhat California Secretary of State actually says:\n\n“Choose a business structure. A brief overview of the following types of legal business structures available in California can be found on our Entity Types website: Corporation, Limited Liability Company, Limited Partnership, General Partnership, Limited Liability Partnership, Sole Proprietorship.”\n\nNote: California requires a DBA ('fictitious business name') filing with the county clerk if operating under a name other than the owner's legal name. That filing is a county-level public record. California LLCs must file with the SOS; California has an additional $800 annual minimum franchise tax for LLCs.",
      "source_type": "official",
      "source_link": "https://www.sos.ca.gov/business-programs/business-entities/starting-business",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "California Secretary of State",
      "evidence_quote": "Choose a business structure. A brief overview of the following types of legal business structures available in California can be found on our Entity Types website: Corporation, Limited Liability Company, Limited Partnership, General Partnership, Limited Liability Partnership, Sole Proprietorship.",
      "volatility": "low",
      "from_batch": "78-setup-business-registration",
      "subject": "California Sole Proprietorship",
      "topic": "California Secretary of State — sole proprietorship does not register with the SOS",
      "applies_to_country": "US",
      "applies_to_scope": "California only",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_uk_ltd_registration_cost",
      "category": "Business",
      "title": "UK Private Limited Company: Companies House registration cost and processing time",
      "summary": "The UK government's own guidance states that registering a private limited company online with Companies House costs £100 and the company is usually registered within 24 hours; postal registration costs £124 and takes 8 to 10 days.",
      "body": "The UK government's own guidance states that registering a private limited company online with Companies House costs £100 and the company is usually registered within 24 hours; postal registration costs £124 and takes 8 to 10 days.\n\nWhat GOV.UK / Companies House actually says:\n\n“It costs £100 and can be paid by debit or credit card. Your company is usually registered within 24 hours. Postal applications take 8 to 10 days and cost £124 (paid by cheque made out to 'Companies House').”",
      "source_type": "official",
      "source_link": "https://www.gov.uk/limited-company-formation/register-your-company",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "GOV.UK / Companies House",
      "evidence_quote": "It costs £100 and can be paid by debit or credit card. Your company is usually registered within 24 hours. Postal applications take 8 to 10 days and cost £124 (paid by cheque made out to 'Companies House').",
      "volatility": "medium",
      "from_batch": "78-setup-business-registration",
      "subject": "UK Private Limited Company",
      "topic": "Companies House registration cost and processing time",
      "applies_to_country": "GB",
      "applies_to_scope": "England, Wales, Scotland and Northern Ireland",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "uk"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_uk_ltd_registered_address_public",
      "category": "Business",
      "title": "UK Private Limited Company: Registered office address is publicly available on Companies House — using a service provider address to protect home address",
      "summary": "The UK government's own guidance states that a company's registered office address will be publicly available on the online register, and that if the director does not want their home address publicly available they can use a different address such as an accountant or solicitor, or appoint an agent who will supply an address.",
      "body": "The UK government's own guidance states that a company's registered office address will be publicly available on the online register, and that if the director does not want their home address publicly available they can use a different address such as an accountant or solicitor, or appoint an agent who will supply an address.\n\nWhat GOV.UK / Companies House actually says:\n\n“Your company's registered office address will be publicly available on the online register. If you do not want an address to be publicly available (for example, if it's someone's home), you should not use it as your company's registered office address. You can either: use a different address, such as the address of an accountant or solicitor - you must get their permission first; appoint an agent who will give you an address to use.”\n\nNote: PO Box addresses are no longer allowed as registered office addresses. The email address provided to Companies House is not published on the public register.",
      "source_type": "official",
      "source_link": "https://www.gov.uk/limited-company-formation/company-address",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "GOV.UK / Companies House",
      "evidence_quote": "Your company's registered office address will be publicly available on the online register. If you do not want an address to be publicly available (for example, if it's someone's home), you should not use it as your company's registered office address. You can either: use a different address, such as the address of an accountant or solicitor - you must get their permission first; appoint an agent who will give you an address to use.",
      "volatility": "low",
      "from_batch": "78-setup-business-registration",
      "subject": "UK Private Limited Company",
      "topic": "Registered office address is publicly available on Companies House — using a service provider address to protect home address",
      "applies_to_country": "GB",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "uk"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_uk_sole_trader_registration",
      "category": "Business",
      "title": "UK sole trader — can start without registering; must register for Self Assessment if earnings exceed £1,000",
      "summary": "The UK government's own guide states that a sole trader can start trading straight away without registering, but must register for Self Assessment with HMRC if they earn more than £1,000 in a tax year.",
      "body": "The UK government's own guide states that a sole trader can start trading straight away without registering, but must register for Self Assessment with HMRC if they earn more than £1,000 in a tax year.\n\nWhat GOV.UK / HMRC actually says:\n\n“You can start trading straight away without registering. However, you must register for Self Assessment as a sole trader if you earn more than £1,000 in a tax year (from 6 April to 5 April). You can choose to register earlier.”\n\nNote: There is no filing fee for Self Assessment registration. Sole traders have unlimited personal liability. They do not appear in a public company register.",
      "source_type": "official",
      "source_link": "https://www.gov.uk/become-sole-trader",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "GOV.UK / HMRC",
      "evidence_quote": "You can start trading straight away without registering. However, you must register for Self Assessment as a sole trader if you earn more than £1,000 in a tax year (from 6 April to 5 April). You can choose to register earlier.",
      "volatility": "medium",
      "from_batch": "78-setup-business-registration",
      "subject": "UK Sole Trader",
      "topic": "UK sole trader — can start without registering; must register for Self Assessment if earnings exceed £1,000",
      "applies_to_country": "GB",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "uk"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_uk_ltd_unlimited_liability_vs_ltd",
      "category": "Business",
      "title": "Liability difference — limited liability of Ltd vs unlimited liability of sole trader",
      "summary": "The UK government's own guide states that a limited company has limited liability (owners responsible only up to the value of their financial investment), while a sole trader business has unlimited liability (owners personally responsible for all debts of the business).",
      "body": "The UK government's own guide states that a limited company has limited liability (owners responsible only up to the value of their financial investment), while a sole trader business has unlimited liability (owners personally responsible for all debts of the business).\n\nWhat GOV.UK actually says:\n\n“A limited company has 'limited liability' which means owners are responsible for business debts only up to the value of their financial investment.”\n\nNote: From gov.uk/become-sole-trader: 'Sole trader businesses have unlimited liability which means owners are personally responsible for all of the debts of the business.'",
      "source_type": "official",
      "source_link": "https://www.gov.uk/limited-company-formation",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "GOV.UK",
      "evidence_quote": "A limited company has 'limited liability' which means owners are responsible for business debts only up to the value of their financial investment.",
      "volatility": "low",
      "from_batch": "78-setup-business-registration",
      "subject": "UK Private Limited Company vs Sole Trader",
      "topic": "Liability difference — limited liability of Ltd vs unlimited liability of sole trader",
      "applies_to_country": "GB",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "uk"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_uk_vat_threshold",
      "category": "Business",
      "title": "UK VAT registration threshold — when registration becomes mandatory",
      "summary": "HMRC's own guidance states that a UK business must register for VAT if its total taxable turnover for the last 12 months goes over £90,000, or if it expects taxable turnover to go over £90,000 in the next 30 days.",
      "body": "HMRC's own guidance states that a UK business must register for VAT if its total taxable turnover for the last 12 months goes over £90,000, or if it expects taxable turnover to go over £90,000 in the next 30 days.\n\nWhat GOV.UK / HMRC actually says:\n\n“You must register if either: your total taxable turnover for the last 12 months goes over £90,000 (the VAT threshold); you expect your taxable turnover to go over £90,000 in the next 30 days.”\n\nNote: Volatility high because the VAT threshold is set annually by HMRC and changes. Current figure is £90,000 (as fetched 2026-09-03). Registration deadline: within 30 days of the end of the month when the threshold was exceeded; effective date is the first day of the second month after going over.",
      "source_type": "official",
      "source_link": "https://www.gov.uk/register-for-vat",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "GOV.UK / HMRC",
      "evidence_quote": "You must register if either: your total taxable turnover for the last 12 months goes over £90,000 (the VAT threshold); you expect your taxable turnover to go over £90,000 in the next 30 days.",
      "volatility": "high",
      "from_batch": "78-setup-business-registration",
      "subject": "UK VAT Registration",
      "topic": "UK VAT registration threshold — when registration becomes mandatory",
      "applies_to_country": "GB",
      "applies_to_scope": "UK domestic threshold; separate rules apply for non-UK businesses supplying to UK customers",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "uk"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_uk_vat_non_uk_businesses",
      "category": "Business",
      "title": "UK VAT registration mandatory for non-UK businesses supplying any goods or services to the UK regardless of turnover",
      "summary": "HMRC's own guidance states that businesses based outside the UK must register for VAT (regardless of taxable turnover) if they supply any goods or services to the UK or expect to in the next 30 days.",
      "body": "HMRC's own guidance states that businesses based outside the UK must register for VAT (regardless of taxable turnover) if they supply any goods or services to the UK or expect to in the next 30 days.\n\nWhat GOV.UK / HMRC actually says:\n\n“You must also register (regardless of taxable turnover) if all of the following are true: you're based outside the UK; your business is based outside the UK; you supply any goods or services to the UK (or expect to in the next 30 days).”\n\nNote: This affects creators based outside the UK who sell digital content (subscriptions, downloads) to UK customers. There is no minimum turnover threshold for foreign suppliers.",
      "source_type": "official",
      "source_link": "https://www.gov.uk/register-for-vat",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "GOV.UK / HMRC",
      "evidence_quote": "You must also register (regardless of taxable turnover) if all of the following are true: you're based outside the UK; your business is based outside the UK; you supply any goods or services to the UK (or expect to in the next 30 days).",
      "volatility": "medium",
      "from_batch": "78-setup-business-registration",
      "subject": "UK VAT Registration — non-UK businesses",
      "topic": "UK VAT registration mandatory for non-UK businesses supplying any goods or services to the UK regardless of turnover",
      "applies_to_country": "GB",
      "applies_to_scope": "Applies to overseas suppliers of digital content to UK consumers",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "uk"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r78_setup_business_registration_78_ca_bn_registration",
      "category": "Business",
      "title": "How to register a business number with the CRA",
      "summary": "The Canada Revenue Agency's own guidance states that Canadian residents with a valid Social Insurance Number can register for a Business Number (BN) and CRA program accounts online.",
      "body": "The Canada Revenue Agency's own guidance states that Canadian residents with a valid Social Insurance Number can register for a Business Number (BN) and CRA program accounts online.\n\nWhat Canada Revenue Agency actually says:\n\n“Register as a resident with a Canadian business: For Canadian residents with a valid Social Insurance Number (SIN). This includes individuals with a temporary SIN starting with 9.”\n\nNote: Non-residents doing business in Canada use a separate registration path. The Business Number is Canada's equivalent to the US EIN — it identifies the business with the CRA for GST/HST, payroll, and other program accounts.",
      "source_type": "official",
      "source_link": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/business-registration/business-number-program-account/how-register.html",
      "last_verified": "2026-09-03",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Canada Revenue Agency",
      "evidence_quote": "Register as a resident with a Canadian business: For Canadian residents with a valid Social Insurance Number (SIN). This includes individuals with a temporary SIN starting with 9.",
      "volatility": "low",
      "from_batch": "78-setup-business-registration",
      "subject": "Canada Business Number (BN)",
      "topic": "How to register a business number with the CRA",
      "applies_to_country": "CA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "ca"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    }
  ]
}