The United Kingdom is one of the leading business locations and boasts the major attraction of London, one of the world’s leading financial centres.

As Europe’s second leading destination after France for new foreign direct investment projects, the UK is a rich and diverse market in which many businesses choose to set up. In 2023 the UK recorded 985 Foreign Direct Investment (FDI) projects, which was an increase of 6% from 2022.


Companies can be established within 24 hours in the UK and it is easy to see why so many choose to locate here. With extensive travel links, including the second-largest ports industry and the largest air transport system in Europe, the UK offers proximity and easy access to customers, suppliers and partners.

The UK has a single, transparent tax rate of 25% for all resident companies. This also applies to overseas companies with a UK branch. This is the lowest rate in the G7.

As well as providing customs and tax benefits, the UK government offers planning, infrastructure, and innovation assistance through freeports.. Twelve UK freeports have been established in key strategic areas. These are:

  • Eight free ports in England ( East Midlands, East Felixstowe and Harwich, Humber, Liverpool City Region, Plymouth and South Devon, Solent, Thames, and Teesside),
  • Two green freeports in Scotland (Forth and Inverness) promoting decarbonisation and driving Scotland to its net zero transition.
  • Two freeports in Wales (Port of Holyhead and Port Talbot)

Top sectors driving UK investment growth 2023

Source: EY European Investment Monitor (EIM), 2023).

In 2023, Greater London saw significant growth in investment within the technology and financial services sectors, solidifying its position as the top European region for investment. The region recorded 359 FDI projects in 2023, marking a 20% increase from the previous year and surpassing France, which had reported 300 projects. The city offers a business-friendly environment and, due to its geographic location, its office hours overlap with those of other countries that together contribute 99% of the world’s GDP. Although London is a booming location for business, there are many other cities around the UK which serve as an excellent base for setting up a business including Manchester, Birmingham, Glasgow and Edinburgh.

It is important to note that the UK is comprised of different legal jurisdictions and although there are many similarities, there are different legal and regulatory compliance requirements across Scotland, England, Wales and Northern Ireland. This guide looks at the UK as a whole (not each jurisdiction individually) and covers the requirements in England unless otherwise stated. For anyone setting up a business operating UK wide, it is important to ensure full compliance across each region.
This guide is aimed at businesses who are looking to expand or invest into the UK. At Burness Paull we are passionate about helping businesses to invest in the UK and we can guide you through the legal and regulatory landscape to make sure your business has the best possible start.

FDI Projects across all UK regions, 2022-2023

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