Every UK company must have a UK registered office. The address of your registered office must also be in the same country as its situation which can be in England and Wales, in Wales, in Scotland or in Northern Ireland.
The registered office can not be just a PO box address but must be a physical location where mail and documents can be delivered to the company. The registered office does not need not be the trading or business address of the company but can be an address provided by your accountant, solicitor or by a company formation agent.
If any person you deal with in the course of your business requests in writing the address of your registered office, or the location where they can inspect your company records, or details of the records that you keep at your registered office, you must respond within five working days.
It is possible to change your registered office address at any time and as often as you like but you cannot change its jurisdiction so, for example, a Scottish company must always have a Scottish registered office address. You can change your registered office address by filing Form AD01 Change of registered office address at Companies House, this can be filed electronically or on paper.