A Scottish company is an entity which has its registered office situated in Scotland. These types of companies should not be confused with those which have the word Scotland or Scottish in their name.
Scotland is a sensitive or reserved word and although most companies with that word in their name may also have their registered office in Scotland, having the reserved word in the name does not automatically make the entity a Scottish company formation.
Registering a Scottish company usually requires no additional time or effort on the part of the person incorporating the company. At the stage of inputting the company's registered office, the person merely enters the Scottish address. On receiving the registration application Companies House will automatically class the company as being Scottish.
In situations where a person forming a company uses a registered office address in England or Wales, they will be unable to then change the address to one in Scotland. The same applies to an incorporation in Scotland, which can not then change to become an English or Welsh entity.