Setting up an offshore company in Scotland offers several benefits to new entrepreneurs who want to benefit from income tax exemption.

In the UK, there are different types of companies, one of which is a Scottish Limited Partnership (SLP), comparable to a limited liability company.

Setting up your offshore company as a Scotland LP means you will be exempt from UK corporation tax, as long as the company is not engaged in any commercial activity in the territory, and the company partners do not reside in the United Kingdom.


Scotland was a sovereign state until 1st May 1707, date on which the Act of Union with the Kingdom of England was signed creating the Kingdom of Great Britain. Occupying the north of Great Britain, Scotland has a set of small archipelagos including the Hebrides, Orkney or Shetland Isles. It is also one of the six Celtic nations.

Edinburgh is its capital, while Glasgow is the largest and most populous city in Scotland.

Edinburgh is also the centre of finance in Scotland, and the sixth largest financial centre in Europe after London, Paris, Frankfurt, Zurich and Amsterdam.

Service fee for Scotland offshore company formation

Done within 5 working days.

100% online.

offshore company in Scotland formation

Forming an offshore company in Scotland gives a great brand image, since Scotland is not generally thought of as a tax haven , but behaves as one for offshore companies comprising non-resident individuals and / or  companies.

A Scottish Limited partnership incorporation is ideal for:

  • Holding company of physical or non-physical assets
  • Holding of a LLC company
  • International trading and consultancy
  • International investing
  • Any internationally based commercial enterprise
  • Investment fund
  • Tax planning


No obligation to keep an accounting, but the annual financial report must be submitted


No VAT obligation, up to the threshold 85000 £


No income taxes


Information open to the public, unless the nominated services are used


No withholding tax
Scotland company offshore

Company formation in Scotland main characteristics

Incorporation time frame5 days
Type of business entityLP
Corporation tax0%
ISO standards managementAvailable
Financial performance of transfer priceHigh performing structure in terms
Information on shareholders Available
Nominee ServicesAvailable
PartnersMin. 2 partners
Financial services licenseAvailable
Information on directorsDisclosed