Companies House Obligations for Newly Formed Companies (2024–2027): What UK Founders Must Do

Excerpt

Starting a limited company in the UK now carries expanded Companies House requirements — from a lawful purpose declaration and a physical registered office to mandatory identity verification and new filing methods. This guide summarises the essential obligations, key deadlines and practical steps to stay compliant.

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Introduction

In recent years Companies House has introduced a package of reforms that materially change what’s required when you incorporate a company and in the years that follow. These changes increase scrutiny of new filings, introduce identity verification for directors and Persons of Significant Control (PSCs), and add new technical requirements for filing accounts. Missing or incorrect steps can lead to penalties, rejected applications or more serious consequences.

This post summarises the core obligations every founder should know, the key deadlines, and practical steps to prepare.

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Key obligations for new companies

1. Lawful purpose declaration

• All new companies must confirm at incorporation that they are being formed for a lawful purpose (in force from 4 March 2024).
• Directors should be prepared to confirm this again if requested and ensure ongoing activities remain lawful.

2. Registered email address

• A registered email address is required at incorporation and will be Companies House’s primary channel for official communications.

3. Registered office address

• The registered office must be a genuine physical UK address that can accept legal documents and acknowledgements.
• PO Boxes are not acceptable as a registered office. Virtual addresses must meet Companies House criteria for an “appropriate” address.

4. Identity verification for directors and PSCs

• Voluntary verification began in April 2025; mandatory identity verification for new directors and PSCs comes into force on 18 November 2025.
• From that date, new directors/PSCs must be verified before incorporation or appointment can be completed; existing directors have a transition period (phased through autumn 2026) to verify.
• Only verified individuals will be able to file certain documents — failure to verify can block filings and may lead to fines or criminal sanctions in certain cases.

5. Annual accounts and confirmation statements

• Every company must file annual accounts with Companies House — including dormant companies.
• Confirmation statements must be filed at least once a year to confirm register information is accurate.
• Filing deadlines depend on company type (private/public) and accounting reference date; late filing penalties apply.
• From 1 April 2027 companies will be required to file accounts using commercial software (no web or paper filing for accounts after this date).

6. Enhanced Companies House scrutiny and powers

• Companies House has widened powers to query, pause or reject filings if information appears incomplete or suspicious.
• Expect more checks at the point of incorporation — accuracy and completeness of submitted data matter more than before.

7. Extended corporate criminal liability

• From 1 September 2025 corporate criminal liability has broader reach; companies may be liable for fraud or wrongdoing committed by employees or agents if reasonable prevention measures are not in place.
• Companies should document and implement appropriate controls, policies and training.

8. Fees and other administrative changes

• Fee increases were introduced in 2024, with further changes effective 1 February 2026. Check Companies House current fee schedules when planning filings.

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Key deadlines at a glance

• 4 March 2024 — Lawful purpose declaration and registered email requirement in force for new companies.
• 8 April 2025 — Voluntary identity verification available.
• 18 November 2025 — Mandatory identity verification for new directors/PSCs (and for those filing on behalf of companies).
• Autumn 2026 — Phased deadline for existing directors to complete verification (transition period ends).
• 1 September 2025 — Wider corporate criminal liability measures in force.
• 1 April 2027 — Mandatory filing of accounts using commercial software only.

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Practical steps for founders (checklist)

1. Prepare identity documents for all proposed directors and PSCs well before incorporation — verification can add time, especially when using agents.
2. Choose a compliant, physical UK registered office address (not a PO Box) and confirm it meets Companies House criteria.
3. Provide a valid registered email address during incorporation and ensure it is monitored by someone authorised to receive official notices.
4. Double-check all names, addresses, dates of birth and shareholdings before filing. Incomplete or inaccurate data can lead to delays or refusal.
5. Put basic governance and anti-fraud controls in place (policies, training, record-keeping) to mitigate the risk of corporate liability.
6. Plan for software-based accounts filing from 2027: select and test compatible accounting software in good time.
7. Work with an accountant or solicitor where needed — the increased scrutiny means professional help can reduce risk of errors that delay registration.

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Final notes

The company registration landscape in the UK is in a period of significant change. While these reforms add steps to the incorporation process, they are designed to improve the integrity of the register and reduce fraud. Founders who prepare documentation, verify identities early, and follow the checklist above will have the smoothest experience.

This post provides an overview of the main obligations — it is not legal advice. If you have complex structures, corporate directors, nominee arrangements or cross-border issues, consult a qualified solicitor or accountant to confirm how the rules apply to your situation.

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Tags

Companies House, company formation, UK compliance, directors, PSCs, registered office, identity verification, company accounts

Category

Business Compliance