UK Company Law Changes: What Directors and Business Owners Need to Know in 2026

UK company law is undergoing some of its most significant changes in years, with new responsibilities affecting company directors, people with significant control, accountants, company formation agents and anyone involved in filing information with Companies House.

The reforms stem from the Economic Crime and Corporate Transparency Act 2023, which gives Companies House stronger powers to verify information, challenge suspicious filings and help prevent companies from being used for unlawful purposes.

The first measures came into force on 4 March 2024, with further requirements being introduced in stages.

For business owners, the important message is clear: Companies House is changing from being primarily a recipient of company information into a more active regulator of the information held on the UK company register.

Identity verification is becoming a central requirement

One of the biggest changes is compulsory identity verification.

Anyone setting up, running, owning or controlling a UK company may be required to prove that they are who they claim to be.

Identity verification became a legal requirement from 18 November 2025. However, Companies House describes that date as the beginning of a 12-month transition period rather than a single deadline for everybody.

The rules currently cover new and existing company directors, people with significant control (PSCs) and members of limited liability partnerships. Companies and individuals therefore need to check their own verification due dates rather than assuming there is one universal deadline.

Individuals can verify their identity directly with Companies House using GOV.UK One Login, or they can use an Authorised Corporate Service Provider, commonly known as an ACSP or authorised agent.

Failure to comply can have serious consequences. Companies House says that someone who fails to meet the identity verification requirements on time may commit an offence, face a financial penalty and be prevented from making company filings or incorporating a new company.

Companies House can challenge company information

The reforms also substantially strengthen the powers of the Registrar of Companies.

Companies House can now query or challenge information where it appears incorrect or inconsistent with information already held. It can also take faster action against information considered inaccurate, incomplete, false or fraudulent.

The objective is to improve the reliability of the company register and make it harder to establish or operate companies using misleading information.

For directors, this means greater importance must be placed on ensuring that company records are accurate and kept up to date.

Ignoring a formal request for information from Companies House could lead to consequences including financial penalties, annotations being placed on the company's public record or prosecution.

Registered office addresses must be appropriate

Companies must now maintain an “appropriate address” as their registered office.

In practical terms, correspondence sent to that address should reasonably be expected to reach somebody acting on behalf of the company, and delivery should be capable of being acknowledged.

A Royal Mail PO Box, or an equivalent standalone PO Box service, cannot be used as a registered office address.

Businesses using an accountant, formation agent or other third-party address service should therefore make sure the service satisfies Companies House requirements.

Where Companies House determines that an address is inappropriate, it can move the company's registered office to a default Companies House address. The company may then have to provide a suitable replacement address and supporting evidence within 28 days or risk strike-off action.

Companies must provide a registered email address

Every company must also provide Companies House with an appropriate registered email address.

For newly incorporated companies, the requirement has applied since 4 March 2024. Existing companies have been required to provide an email address through their confirmation statement process.

The registered email address is used by Companies House to communicate with the company and is not displayed on the public register.

Companies should therefore ensure that the email account provided to Companies House is actively monitored.

Missing an important Companies House communication could result in deadlines or compliance issues being overlooked.

Annual confirmation statements now include a lawful-purpose declaration

Companies are also required to confirm that their intended future activities will be lawful.

The declaration forms part of the annual confirmation statement, and Companies House will not accept the confirmation statement without it.

This applies even to companies that are dormant or not currently trading, as every company must continue to file a confirmation statement at least once a year.

Further changes concerning shareholder information are also planned. Companies will eventually need to provide the full names of shareholders and, in many cases, submit a new complete shareholder list. Companies House has not yet brought all of these future measures into force.

Account filing will become software-only

Another major change is approaching for company accounts.

From 1 April 2028, accounts submitted to Companies House will have to be filed using commercial software in iXBRL format.

The existing web and paper filing routes for annual accounts will close, although they will remain available for certain other statutory filings.

This requirement will apply both to businesses that submit their own accounts and to those using accountants or other third-party agents.

Companies that still rely on manual, paper or Companies House web-based accounts filing should therefore begin reviewing suitable accounting software well before the April 2028 deadline.

Small and micro companies also face accounting changes

The accounts reforms will also affect what smaller businesses submit.

Small and micro-entity companies will be required to file a profit and loss account as part of their annual accounts. However, the legislation will allow them an option not to have that profit and loss information published on the public register, with Companies House due to provide further details about how the opt-out will operate.

Small companies will also lose the ability to prepare and file abridged accounts.

Companies claiming an audit exemption will need to provide an enhanced directors' statement confirming which exemption is being claimed and that the business qualifies for it.

Accountants and company formation agents face new rules

Businesses that provide company services to clients are also being brought more directly within the Companies House regulatory framework.

Accountants, solicitors, company formation agents and certain other professionals can register as Authorised Corporate Service Providers (ACSPs).

An ACSP can carry out Companies House-compliant identity checks for clients. Firms must be supervised in the UK by an appropriate anti-money laundering supervisory body before they can qualify.

From no earlier than November 2027, businesses will also need ACSP status in order to file information at Companies House on behalf of clients. Companies House says it will provide at least six months' notice before that requirement comes into force.

As of the Companies House fee changes introduced on 1 February 2026, digital ACSP registration costs £63.

Companies House fees increased in February 2026

Businesses should also be aware that several Companies House fees changed on 1 February 2026.

Among the current digital fees listed by Companies House are:

• £100 to incorporate a company digitally;
• £50 to file a confirmation statement digitally;
• £13 for a digital voluntary strike-off application; and
• £63 to register as an Authorised Corporate Service Provider.

Companies should check the current Companies House fee schedule before making a filing, particularly where paper or specialist filing routes are involved.

What should company directors do now?

The reforms are being introduced gradually, but businesses should not wait until every measure is fully implemented before reviewing their compliance arrangements.

Directors should make sure that their registered office is compliant, their Companies House email address is actively monitored and the information appearing on the public register is accurate.

Directors and PSCs should also establish their individual identity-verification deadlines and complete verification when required.

Businesses using accountants or company formation agents should confirm that their service provider understands the new Companies House requirements and, where relevant, is registered as an ACSP.

Companies that currently file accounts without commercial software should also start planning for the move to mandatory digital accounts filing from 1 April 2028.

A more active Companies House regime

The direction of travel is clear.

Companies House now has greater responsibility for checking the accuracy of information submitted to it and greater powers to intervene when that information appears questionable.

That places a correspondingly greater responsibility on directors, company owners and professional advisers to ensure that filings are correct, identities are verified and statutory information remains up to date.

For millions of UK companies, Companies House compliance can no longer be treated simply as an annual administrative exercise.

With identity verification already being implemented and further digital filing reforms approaching, now is the time for businesses to review their procedures and make sure they are prepared.

This article is based on Companies House guidance available as of 3 September 2026 and is intended for general information only. It does not constitute legal or accounting advice.