Registered Office vs Trading Address
Three addresses, one company — what goes on the public record, what HMRC wants for VAT, and what suppliers and banks actually need.
A quick mental model
A UK limited company can have up to three different "addresses" floating around at any one time, and they all do different jobs. Mixing them up is one of the most common reasons VAT registrations stall, supplier accounts get rejected, or directors accidentally publish their home address on the internet.
The three to keep straight are: the registered office (legal/public), the trading address (operational), and the service address (for individual directors and PSCs). This article focuses on the first two.
1. Registered office — the public one
The registered office is the address recorded at Companies House for the company. It must be a real address in the same UK jurisdiction the company is registered in (England & Wales, Scotland or Northern Ireland), and it has to be capable of receiving post.
It's used for:
- Statutory mail from Companies House and HMRC
- Legal notices and court documents
- The address shown on the public Companies House register
- The address that must appear on company stationery, invoices and your website
Because it's public, a lot of directors don't want this to be their home. That's where a registered office service comes in — you use a professional address (ours is in Brentwood) for the public record and keep your home off the internet.
2. Trading address — where the business actually is
Your trading address (sometimes called the "principal place of business") is where the business is genuinely run from — the office, the workshop, the kitchen table, the warehouse. It's the operational reality, not the legal label.
This is the address that matters when something needs to actually happen: deliveries, site visits, KYC checks, credit applications, and — importantly — VAT.
3. What HMRC wants for VAT
For VAT, HMRC want your trading address — not your registered office. They want to know where the business is genuinely operated from, who's there, and how they could visit if they needed to.
When you register for VAT, HMRC ask for your "principal place of business". If you put a registered office service address there, the application is likely to be queried or rejected — HMRC are well aware that mailbox-style addresses aren't where business actually happens.
The right approach is:
- Registered office on the public Companies House record (can be a service address)
- Principal place of business on the VAT application = your real trading location (home, office, site)
HMRC don't publish your principal place of business in the same way Companies House publishes the registered office, so using your home for VAT doesn't automatically put it on the public internet. See our £90,000 VAT threshold guide for when you need to register.
4. What suppliers and banks expect
Suppliers, banks and credit insurers tend to ask for two things:
- The registered office — to verify the company exists at Companies House and to send formal correspondence
- The trading address — for delivery, KYC and credit checks (they want to see proof of operations)
If your registered office is a service address, expect underwriters to ask for additional proof linking your company to the trading address — a recent utility bill, lease, or HMRC correspondence usually does the job.
On invoices, the rule is simple: limited companies must show the registered company name and registered office somewhere on the document. You can absolutely also show a different "contact" or "remit-to" address — most accounting systems support both.
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Quick reference
| Use case | Which address? |
|---|---|
| Companies House public record | Registered office |
| Company invoices & website footer | Registered office |
| VAT registration (principal place of business) | Trading address |
| Bank account / business banking KYC | Both — usually trading for proof |
| Supplier credit accounts | Both — trading for delivery & checks |
| HMRC corporation tax / PAYE correspondence | Registered office (with HMRC also holding trading on file) |
Common Questions
What's the difference between a registered office and a trading address?
Your registered office is the official address recorded at Companies House for legal correspondence — it's on the public register. Your trading address is where the business actually operates from day-to-day. They can be the same, but they don't have to be.
Which address does HMRC want for VAT?
For VAT registration HMRC wants your principal place of business — your trading address. They want to know where the business is actually run from, not just the address on the public Companies House record. If you use a registered office service, you must still give HMRC your real trading address when registering for VAT.
Can I use a registered office service and still trade from home?
Yes. The registered office service keeps your home address off the public Companies House register, but you can still operate the business from home. You just declare your home (or wherever you actually trade from) to HMRC as the principal place of business — that record isn't public in the same way.
What address should I give suppliers and banks?
Banks and suppliers carrying out KYC or credit checks usually want your trading address (where the business actually is) plus proof linking the company to that location. The registered office is fine for invoices and formal correspondence, but underwriters typically want to see the operational address.
Can my registered office be different from my trading address on invoices?
Yes — and it's common. Many limited companies show the registered office on the bottom of invoices (because it's legally required to display the registered company address) while the contact and delivery details refer to the trading location.