{"id":8915,"date":"2026-03-20T15:18:11","date_gmt":"2026-03-20T15:18:11","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=insight&p=8915"},"modified":"2026-04-07T11:29:04","modified_gmt":"2026-04-07T11:29:04","slug":"scegliere-la-giusta-forma-giuridica-una-guida-per-imprenditori-e-start-up-in-inghilterra","status":"publish","type":"insight","link":"https:\/\/rfblegal.co.uk\/it\/approfondimenti\/scegliere-la-giusta-forma-giuridica-una-guida-per-imprenditori-e-start-up-in-inghilterra\/","title":{"rendered":"Scegliere la giusta struttura aziendale: Una guida per imprenditori e start-up in Inghilterra\u00a0"},"content":{"rendered":"

One of the first and most consequential decisions<\/a> any new business<\/a> owner faces is how to structure their enterprise. The legal structure you choose volont\u00e0<\/a> affect how you pay tax, the extent to which your personal assets are exposed to business risk, how easily you can bring in investment, the administrative obligations you must meet, and how the outside world \u2014 customers, suppliers, lenders and investors \u2014 perceives your business. <\/p>\n\n\n\n

In England<\/a> (and Wales), there are several recognised legal forms available to a person starting a business<\/a>. Each has distinct characteristics, advantages<\/a> and drawbacks that affect the choice of different business structures. There is no universally ‘right’ answer: the best structure for you will depend on the nature of your business, your appetite for risk, your growth ambitions, your tax position, and a range of other personal and commerciale<\/a> factors. <\/p>\n\n\n\n

This guide provides an overview of the main business structures available, setting out the key features, advantages and disadvantages of each. It is intended as an introduction only. Before committing to any structure, including setting up as a sole trader or a limited partnership<\/a>, you should seek tailored legal and tax advice from a solicitor and an accountant who understand your specific circumstances. <\/p>\n\n\n\n

At Ronald Fletcher<\/a> Baker LLP, our Azienda<\/a> & Commercial team<\/a> regularly advises entrepreneurs and start-ups on structuring<\/a> their businesses correctly from the outset. Getting this right<\/a> at the start can save significant cost, complexity and disruption further down the line. <\/p>\n\n\n\n

1. Imprenditore individuale <\/h2>\n\n\n\n

A sole trader is the simplest and most common business structure in England. You trade as an individual<\/a> in your own name (or under a trading name), and there is no legal distinction between you as a person and you as a business. Millions of self-employed tradespeople, consultants, freelancers and small business owners operate as sole traders. <\/p>\n\n\n\n

Per diventare un lavoratore autonomo, \u00e8 sufficiente registrarsi come lavoratore autonomo presso l'HM Revenue & Customs (HMRC) ai fini della dichiarazione dei redditi. Non \u00e8 richiesta alcuna registrazione presso la Companies House n\u00e9 l'obbligo di presentare bilanci pubblici. <\/p>\n\n\n\n

As a sole trader, you pay Income Tax and National Insurance Contributions (NICs) on your profits via<\/a> the Self Assessment system. You are personally responsible for all debts and liabilities of the business. <\/p>\n\n\n\n

Vantaggi:<\/strong><\/p>\n\n\n\n