Since Brexit, UK residents are no longer considered EEA nationals for the purposes of Irish company law. This has significant implications for company formation Ireland if you're a UK resident. However, it's still entirely possible — and increasingly popular — to register a company in Ireland from the UK. This guide explains everything UK residents need to know in 2026.
Why UK Residents Are Forming Irish Companies
Post-Brexit, many UK-based entrepreneurs are forming Irish companies for several compelling reasons:
- EU market access — an Irish company provides unrestricted access to the EU single market of 450+ million consumers, without tariffs or trade barriers
- 12.5% corporation tax — significantly lower than the UK's 25% rate for profits over £250,000. Learn more about Ireland's 12.5% corporate tax rate.
- EU regulatory compliance — certain industries require an EU-based entity for regulatory purposes (fintech, pharma, etc.)
- EU funding access — eligibility for EU grants and funding programmes
- Client requirements — EU-based clients may prefer or require an EU-incorporated supplier
The EEA Director Requirement
Under the Companies Act 2014, every Irish company must have at least one director who is resident in the EEA. Since Brexit, the UK is no longer part of the EEA. This means:
- A UK-resident-only directorship does not satisfy the EEA director requirement
- You have two options to comply:
- Option 1: Obtain a Non-Resident Director Bond (Section 137 bond) — approximately €2,200 for two years
- Option 2: Appoint an EEA-resident co-director (could be a nominee director)
The Section 137 bond is the most common solution. It's a straightforward insurance bond that we arrange as part of our non-resident formation package.
What Documents Do UK Residents Need?
- Valid UK passport (certified copy)
- Proof of UK address — utility bill or bank statement less than 3 months old
- IPN number — since you won't have an Irish PPSN, you'll need an Individual Person Number (IPN) from the CRO. This is included free in our Standard and Premium packages.
- Three company name choices — in order of preference
- Description of business activities
- Director and shareholder details
Step-by-Step Process for UK Residents
- Choose your formation package — our Non-Resident Bond package (€2,499) includes everything
- Submit your details online — no need to visit Ireland
- We apply for your IPN number — handled entirely by us
- We arrange the Section 137 bond — processed alongside formation
- We prepare and file with the CRO — Constitution, Form A1, all supporting documents
- Receive your Certificate of Incorporation — typically within 5–7 business days
- We provide a registered office address — included in the package
Irish Registered Office Address
Every Irish company needs a physical registered office address in Ireland. As a UK resident, you'll need to use a professional registered office address service. This is included in our Non-Resident formation package and costs €300/year for renewal.
Tax Implications for UK Residents
Operating an Irish company as a UK tax resident involves considerations in both jurisdictions:
- Irish Corporation Tax — the company pays 12.5% on trading profits in Ireland
- UK personal tax — as a UK resident, you're taxed on worldwide income, including salary from your Irish company
- Double Tax Treaty — the Ireland-UK double tax agreement prevents double taxation and provides relief mechanisms
- Transfer pricing — transactions between your UK activities and Irish company must be at arm's length
- Controlled Foreign Company (CFC) rules — UK HMRC CFC rules may apply if profits are artificially diverted to Ireland
Professional tax advice is essential. We recommend engaging accountants in both jurisdictions. See our accountant services.
Opening an Irish Bank Account from the UK
This is often the most challenging practical step. Options include:
- Revolut Business — fastest option, can open remotely
- Wise Business — good multi-currency option
- AIB or Bank of Ireland — may require an in-person visit for non-resident directors
Read our full guide on opening a business bank account in Ireland.
Our Non-Resident Formation Package for UK Residents
Our all-inclusive €2,499 package includes everything a UK resident needs:
- Full company formation with all CRO fees
- Section 137 Non-Resident Director Bond (2 years)
- IPN number application
- Company Constitution and statutory documents
- Registered office address (Year 1)
- Share certificates
- Free consultation
Get Started
Thousands of UK residents have successfully formed Irish companies post-Brexit. StartCompany.ie handles the entire process remotely — you don't need to visit Ireland. Compare our packages or contact us to discuss your requirements.