Letterheads: Company letterheads must show:

1) The name of the company. This must end in “Limited” or “Ltd” or their Welsh equivalents. If the name you trade under is different in any way from the name of your company as shown on your certificate of incorporation, then the full name, including “Limited” etc must be shown on the heading, usually at the foot.

2)The registered office. It must be identified as the registered office. If there is only one address shown on the letterhead, the words “Registered Office” can appear in small type just above or below, or you can mention it at, say, the foot of the heading by saying “Registered at the above address”, or something similar. The important point is that your registered office must be clearly identified. If this were an address other than your trading address then it would be appropriate to print the address, clearly identified as such, in small type at the foot of the letterhead and the trading address elsewhere in larger type.

3) The registered number.

4) Whether registered in England (or ‘England & Wales’) or Scotland.

5) A Welsh company which has chosen “Cynfngedig” instead of “Limited” as the last word of its name must also state (in English) that it is a limited company.

Letterheads: Information that is not legally required but which it may be advisable to include:

1.The correspondence address, if other than the registered office.

2.Telephone, Fax and Telex numbers.

3.The general nature of the company’s business unless obvious from the name.

4.The VAT number. Legally required on invoices but not letterheads. If you are going to
type invoices on your letterheads it may be convenient to print it here.

5.It is no longer necessary to print the names of directors on a letterhead, but if you print one you must print all. Also, you must indicate the nationality of directors who are not British.

Invoices

If the company is registered for VAT its invoices must show:

1.The company’s name.

2.Its business address. (It is not necessary to show or indicate the registered office address on an invoice, though you may do so if you wish.)

3.The VAT registration number.

4.The serial number of the invoice – this must be sequential.

5.Date of supply. (If a different date is also shown as the date the invoice is issued the date of supply must also be identified by the words “Tax Point”.)

6.Type of supply: (sale, hire, loan, etc)

7.Description of goods or service.

8.Total payable excluding VAT.

9.Rate of VAT.

10.Amount of VAT.

11.Rate of any cash discount offered.

12.The customer’s name (and address if not a cash/counter sale)

Not all these details need to be printed: items 5, 6, 7, 8, 10 & 12 will obviously be typed in as required. Further details of VAT requirements can be found on the HM Customs & Excise website.

Where a company is not registered for VAT item 1 is the only legal requirement and items 1, 2, 5, 7, 8 and 12 will probably meet all commercial requirements.

If the business uses any of the special VAT schemes this has to be shown on the invoice. These schemes include the second hand and tour operators schemes.

If the business makes cross border or intra EC supplies this also must be stated on the invoice.

See here for further information.

Purchase Orders

Previously there were no specific requirements under the Companies Act but it was generally considered prudent under contract law for a “printed purchase order” to show the same information as was legally required to be shown on a letter heading. Since 1st January 2007 it is now a legal requirement for all UK companies to list their company registration number, place of registration, and registered office address on order forms.

Websites & Email Messages

All UK companies are now required to list their company registration number, place of registration, and registered office address on their company website. This information should also appear in email footers.