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The Difference Between Sole Trader and a Limited Company

Saarrah Mussa
Written by  Saarrah Mussa
5 min read
Updated: 06 Nov 2024

Key Takeaways

  • Two common options for your business it to set it up as a sole trader or a limited company

  • Each has its own set of advantages and disadvantages, which can significantly impact your business's operations, finances, and liability.

  • Sole traders are simple to set up and run. Limited companies have more complex structures and require more paperwork.

How do sole traders and limited companies differ?

A sole trader is a simple business structure where you, as the individual, are personally liable for all business debts and obligations. This means your personal assets, such as your home or savings, could be at risk if your business fails. On the other hand, a limited company is a separate legal entity. This means that the company itself is liable for its debts, protecting your personal assets. While limited companies offer greater protection, they also come with more complex administrative requirements, such as filing annual accounts and tax returns.

When starting a business, one of the first decisions you'll need to make is the legal structure. Two common options are sole trader and limited company. Each has its own set of advantages and disadvantages, which can significantly impact your business's operations, finances, and liability.

Advantages of a sole trader

  • Simplicity: Setting up a sole trader business is relatively straightforward, involving minimal paperwork and legal formalities.

  • Flexibility: You have complete control over your business decisions and operations.

  • Tax efficiency: Sole traders often benefit from simpler tax returns and potential tax breaks.

Disadvantages of a sole trader

  • Liability: As a sole trader, you are personally liable for all your business debts. This means your personal assets, such as your home or savings, could be at risk.

  • Growth: Raising capital can be challenging, as banks may be hesitant to lend to sole traders.

  • Lack of business continuity: If you become ill or unable to work, your business may suffer.

Advantages of a limited company

  • Limited liability: Your personal assets are generally protected from business debts.

  • Enhanced credibility: Limited companies are often perceived as more professional and reputable.

  • Tax benefits: Corporation tax rates can be lower than income tax rates, especially for small companies.

  • Easier access to finance: Banks and investors may be more willing to lend to limited companies.

Disadvantages of a limited company

  • Increased complexity: Setting up and running a limited company involves more paperwork, legal formalities, and administrative costs.

  • Higher costs: You'll need to file annual accounts and tax returns, and pay corporation tax.

  • Loss of control: While you have control over your business, you must follow certain legal procedures and corporate governance rules.

Advantages of a limited company

Limited companies offer several benefits, including:

  • Protection of personal assets: Your personal belongings are shielded from business debts, providing peace of mind.

  • Enhanced credibility: Clients and suppliers often view limited companies as more established and trustworthy.

  • Tax efficiency: Corporation tax rates can be advantageous, particularly for small businesses.

How to decide between a sole trader and a limited company

Deciding between a sole trader and a limited company depends on various factors, including your business goals, financial situation, and risk tolerance. If you're concerned about personal liability, a limited company offers better protection. However, it requires more paperwork and administrative overhead.

Tax implications also differ between the two structures, so consulting with an accountant is crucial. If you foresee significant growth and potential investment, a limited company can be more attractive. The best choice depends on your specific circumstances. Consider your comfort level with administrative tasks, financial risks, and long-term business goals. Consulting with a professional advisor can help you make an informed decision.

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