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Starting a Business in ScotlandA Clear Guide
Free: sole trader or company, HMRC, business rates, licences and all the free help, for 2026–27.
40 pages A4 · phone edition 87 pages · free, no email or sign-up
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About this guide
Starting a business is less complicated than it looks from the outside. Most of it is a short list of registrations, a few sensible protections and good habits with money. This free guide puts that list in order, in plain English, with the Scottish rules where they differ from the rest of the UK.
More about this guide
It opens with “Free help first”: Business Gateway, Find Business Support, your council, HMRC webinars, Companies House guidance, the King’s Trust for under-30s and more, all free. Part one helps you choose your set-up: when a hobby becomes a business, sole trader or limited company, and a side-by-side comparison with a worked Scottish-rate example.
Part two covers tax: registering with HMRC, Self Assessment, Scottish income tax and National Insurance, Making Tax Digital, Corporation Tax, VAT and PAYE. Part three covers premises and protection: business rates and the Small Business Bonus Scheme, licences, insurance, the ICO fee and business banking.
Part four is help and next steps: Business Gateway and Fife grants, a first-90-days checklist, a calendar of key dates and a jargon buster. Figures are for the 2026–27 tax year, from official sources checked on 18 October 2026.
What’s inside
- Free help first
- Where should I start?
- Is it a business yet?
- Sole trader or limited company?
- Registering with HMRC and Self Assessment
- Corporation Tax, VAT and PAYE
- Business rates and the Small Business Bonus Scheme
- Licences, insurance and the ICO fee
- Business banking
- Business Gateway and grants
- Your first 90 days and key dates
- Jargon buster and useful links
Education only. Not legal, tax or financial advice. For decisions about your own tax or structure, talk to a qualified accountant or solicitor, or get free guidance from Business Gateway.
