A Q&A guide to investing in the UK (England and Wales).

This Q&A gives an overview of the key factors affecting inward investment, including information on the jurisdiction's legal system; key laws and regulatory authorities; investment restrictions; and details of international treaties, customs and monetary unions. The guide also provides information on investor individuals; visa permits; restrictions on foreign ownership; transfer pricing and thin capitalisation rules; imports and import duties; safety regulations and standards for commercial goods and services; structuring and tax incentives; investment guarantees; recent developments and proposals for reform.

This Q&A is part of the Investing in... Global Guide.

This resource may be affected by Brexit. Please note the law-stated date of the resource, and that it may not incorporate all recent developments. The UK left the EU on 31 January 2020. The transition period ended on 31 December 2020 (see Brexit essentials: Q&As on agreements and operation of UK law: What happened at the end of the transition period?). This Country Q&A will be updated in line with our usual publication schedule following the end of transition (see Guide to assessing legal change after end of post-Brexit transition period and UK law after end of post-Brexit transition period: overview). If you require more specific information, please see Beyond Brexit: the legal implications.