For students

Tax and legal structures

Choosing the best legal structure for your business and understanding your responsibilities as a director along with your tax obligations is vital when setting up a business. Use our resources to better understand your options and responsibilities.

Legal Structures is one of the courses available on LEARNThis course will introduce you to choosing the right name for your business, and provide details on the main legal structures under which you could set up. The course is designed for students and staff at the University of Edinburgh who are planning to set up a business or social enterprise. 


  1. Log into LEARN
  2. Go to the self-enrol tab (top right-hand corner)
  3. Browse catalogue
  4. Search ‘Edinburgh Innovations’
  5. Look for ' Edinburgh Innovations: Legal Structures' 
  6. Click on the arrow next to the course's name to enrol 
  7. Obtain the password
  8. Copy and paste the password in the 'Access code' field 


If you are a recent alumni of the University and do not have a valid EASE log-in please email us: 

The UK Government website provides useful information about Corporation Tax and Business Set up Checklist