The same basic rules which apply to ordinary business letters also apply to emails. You need to state your company name and details, including your registered office address, registered number and country of registration. This is particularly important if the email forms part of a contract.
In addition, you may want to include a standard disclaimer, for example stating that the email:
- is confidential and only for the use of the intended recipient.
- does not form part of a contract and is not legally binding unless it specifically states otherwise.
Most email programs offer a 'signature' feature which makes it easy to add standard contact details and a disclaimer to each email automatically.