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A UK limited company's letterhead must show its registered name, its registered number, the part of the UK where it is registered (England and Wales, Scotland or Northern Ireland) and its registered office address. Directors' names are optional, but if you name one outside the letter text or signature, you must name them all.
The rules are in Part 6 of the Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015. Other types of business have their own rules, below. This is general information, not legal or tax advice: check the linked sources, or ask an adviser, for your own business.
At a glance: what each type of business must show
| Business type | What business letters must show | Source |
|---|---|---|
| Limited company | Registered name, part of the UK, registered number, registered office. Directors: all or none | SI 2015/17, regs 24 to 26 |
| LLP | The company rules, with "member" read for "director". Members: all or none (exception above 20 members) | SI 2009/1804, reg 14 |
| Sole trader using a business name | Your name and an address where documents can be served | Companies Act 2006, s.1201 |
| Partnership using a business name | Each partner's name and address (exception above 20 partners) | Companies Act 2006, s.1202 |
| Trading under your own surname(s) | No business name disclosure needed | Companies Act 2006, s.1200 |
| Charity in England and Wales, income over £10,000 | "Registered charity" on appeals, invoices and receipts | Charities Act 2011, s.39 |
| Scottish charity | Charity number, name and charity status on business letters and emails | SSI 2007/203, regs 2 and 4 |
| Northern Ireland charity | Registered status on appeals, invoices and receipts | Charities Act (NI) 2008, s.19 |
| Any VAT-registered business | VAT number on VAT invoices | VAT Notice 700/21, para 4.1 |
A charity that is also a company follows both sets of rules.
Limited companies
Regulation 24(1) requires the registered name on business letters and on all other business correspondence and documentation. Regulation 25(1) and (2) adds, for business letters, order forms and websites:
- the part of the UK where the company is registered;
- its registered number;
- its registered office address.
The GOV.UK page on signs, stationery and promotional material gives the same list. Use the name exactly as registered, including "Limited" or "Ltd", even if a trading name leads your logo.
Regulation 25(2)(d) to (f) adds a statement for some companies, such as a community interest company that is not a public company. If you mention share capital, regulation 25(3) says it must be the paid-up figure.
Directors' names: all or none
Regulation 26(1) says that if a business letter names any director, other than in the text or as the person signing, it must name every director. A letter signed by your managing director is fine. A footer listing three of your four directors is not.
Legibility, emails and penalties
Regulation 20 says the details must be readable with the naked eye; our artwork guidelines ask for text of at least 6pt. Regulation 29(c) says a type of document includes its electronic form, so companies add the same details to email signatures. Under regulation 28, failing to comply without reasonable excuse is an offence, punishable by a fine.
Do you need a VAT number on a letterhead?
Part 6 does not list a VAT number among the details for business letters. HMRC's VAT Notice 700/21, paragraph 4.1 says a VAT invoice must show the supplier's VAT registration number, so any VAT invoice you send on your letterhead needs it.
LLPs
Regulation 14 of the LLP Regulations 2009 applies the company trading disclosure rules to LLPs with some changes, reading "director" as member. An LLP names all its members on a business letter or none of them. An LLP with more than 20 members can instead keep a list of members at its principal place of business, open to inspection, and state that address on the letter.
Sole traders and partnerships
Section 1200 of the Companies Act 2006 applies when you trade under a business name: anything other than your surname, or the partners' surnames, with some permitted additions such as a forename or initial. "Smith Plumbing Services" counts.
Section 1201 says what to show: your name, or each partner's name, and for each an address where documents can be served (in the UK, if you have a UK place of business). Section 1202(1) requires it on business letters, written orders, invoices, receipts and written demands for payment. A partnership of more than 20 people can keep a list of partners instead, under section 1203.
Charities
In England and Wales, section 39 of the Charities Act 2011 applies to registered charities with gross income over £10,000 in the last financial year. The fact that the charity is registered must appear on documents asking for money or property, on cheques and orders, and on invoices and receipts. A letterhead used for appeals or receipts needs the statement.
In Scotland, regulation 2 of SSI 2007/203 requires the charity number, the registered name, any other name the charity is known by, and a statement that it is a charity if its name does not say so. Regulation 4 includes business letters and emails, with no income threshold.
In Northern Ireland, section 19 of the Charities Act (Northern Ireland) 2008, in operation since 24 June 2013, requires a registered charity to state that it is registered on appeals, cheques, invoices and receipts.
Letterhead layout: zones and safe area
Our letterheads are A4 (210 x 297mm). Set the artwork up at 216 x 303mm, which adds 3mm of bleed on every edge, and keep text and logos at least 10mm inside the trim, in the safe area.
| Zone | Where it sits | What goes there |
|---|---|---|
| Bleed | 3mm outside the trim (artwork 216 x 303mm) | Background colour that runs off the edge |
| Trim | 210 x 297mm | The cut edge of the finished sheet |
| Safe area | 10mm inside the trim (190 x 277mm) | Every word, logo and legal detail |
| Header | Top of the safe area | Logo, trading name, phone, email, website |
| Typing area | Between header and footer | Left blank for the letter |
| Footer | Bottom of the safe area | Registered name, number, part of the UK, registered office; all directors if you list any |
Keep the header and footer compact. The law does not say where the legal details go, only that they are readable; the footer is the usual place. Our letterhead templates show the trim, bleed and safe area as a preview, PDF and SVG; for a double-sided letterhead, page 1 is the front and page 2 the back. Our guide to using our print templates explains how to open them.
Setting margins for typing
Measure from the top edge to the bottom of your printed header, add a small gap, and use that as your top margin; do the same for the footer. In Word, use Layout, Margins, Custom Margins (Microsoft's guide to changing margins), then save the document as a template. Print a test on plain paper and hold it against a printed sheet.
Will printed letterheads go through a laser printer?
Our letterheads are printed on 120gsm uncoated paper that is laser-safe. It is a little heavier than everyday copier paper (our glossary entry on gsm explains paper weight), and the uncoated surface takes a pen signature well. Printers vary, so check yours accepts 120gsm, choose the matching paper setting, and run a few test sheets before a large mailing. We cannot promise results in every office printer.
Matching compliment slips
Compliment slips are DL, 210 x 99mm landscape, printed single-sided on the same 120gsm uncoated paper, so a set matches. Set the artwork up at 216 x 105mm, which adds 3mm of bleed on every edge, keep text 5mm inside the trim, and leave room for a handwritten note. Our compliment slip templates mark the trim, bleed and safe area.
A limited company's registered name must appear on all its business correspondence and documentation under regulation 24(1)(g), so put it on the slip. Repeating the rest of your footer details there too keeps the set consistent. Our glossary explains what a compliment slip is.
Ordering
Letterheads start at 250 sheets per design, single or double-sided, and compliment slips at 250 per design; see live prices on the letterheads page. Both are standard-rated at 20%, and prices include VAT (VAT on printing). You approve an on-screen proof before you pay. Our artwork set-up guide and guide to bleed cover the file, or contact us with questions.
Questions
Does a limited company letterhead have to show the registered office address? Yes. Regulation 25 of the 2015 Trading Disclosures Regulations requires business letters to show the registered office address, the registered number and the part of the UK where the company is registered. You can show a trading address as well, for example in the header, but the registered office must appear too, usually in the footer.
Do I have to list all the directors on our letterhead? No, directors' names are optional. But under regulation 26, if a business letter names any director other than in the letter text or as the person signing, it must name every director. So either leave directors off the printed letterhead or list all of them, and reprint when the board changes.
Is a VAT number required on a letterhead? The company trading disclosure rules in Part 6 of the 2015 Regulations do not list a VAT number for business letters. HMRC's VAT Notice 700/21 says a VAT invoice must show the supplier's VAT registration number, so if you send VAT invoices on your letterhead, those invoices need it. Ask your accountant if you are unsure what your documents need.
What does a sole trader need to put on a letterhead? If you trade under your own surname, the business name disclosure rules in the Companies Act 2006 (sections 1200 to 1203) do not apply. If you use a business name, section 1202 says your business letters must show your own name and an address where documents can be served on you, in the UK if you have a UK place of business.
Do the same rules apply to emails? For companies, regulation 29 says a type of document includes its electronic form, so an email that is a business letter is covered. Most companies add their registered name, number, part of the UK and registered office to their email signature. Scottish charity rules name business letters and emails expressly.
Will your letterheads work in my office printer? They are printed on 120gsm uncoated laser-safe paper, a little heavier than everyday copier paper. Printers differ, so check that yours accepts 120gsm paper, choose the matching paper setting and run a few test sheets before a large mailing. The test also shows which way to load the sheets.
What size should my letterhead artwork be? Set it up at 216 x 303mm: A4 (210 x 297mm) plus 3mm of bleed on every edge. Keep all text and logos at least 10mm inside the trim, which leaves a safe area of 190 x 277mm. Supply a PDF in CMYK with fonts embedded or outlined and images at 300dpi.
Should compliment slips show the same legal details? A limited company's registered name must appear on all its business correspondence and documentation, so it belongs on a compliment slip. Many companies repeat their registered number, part of the UK and registered office as well, so the slip matches the letterhead. Ours are DL (210 x 99mm) on the same 120gsm uncoated paper as our letterheads.
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