In brief:
- Implementation of the Economic Crime and Corporate Transparency Act (ECCTA) continues this year, although some measures have been delayed.
- The legislation both reforms the role of Companies House and increases corporate transparency over UK companies and other legal entities.
- This article recaps on the headline reforms so far and signposts what to expect in the coming months.
Key measures already in place
New powers for the Registrar (4 March 2024)
Since 4 March 2024, Companies House has had new powers to query and reject information filed and to remove more inaccurate information from the register. For more information, please see our briefing: UK corporates: Economic Crime and Corporate Transparency Act creates a new role for Companies House.
Registered office and email addresses (4 March 2024)
Since 4 March 2024, companies have been required to provide a registered email address to Companies House; this is for use by the Registrar and is not publicly available. Companies are also now required to maintain, for their registered office, an "appropriate address", being an address where documents delivered to the company can be recorded and should be brought to the attention of a person acting on behalf of the company. It is no longer possible to use a PO box as a company's registered office. For more information, please see our briefing: UK corporates: Economic Crime and Corporate Transparency Act creates a new role for Companies House.
Compulsory ID verification for individual directors and PSCs (18 November 2025 – now in transition period)
Newly appointed directors and PSCs of UK companies who are individuals have been required to have their identities verified since 18 November 2025. A 12-month transition period is now underway with deadlines depending on whether the relevant individual is a director or PSC, or both. For more information, please see our briefing: Companies House reform: Timing of compulsory ID verification confirmed. The requirements also apply in respect of UK limited liability partnerships and overseas companies with UK establishments.
Abolition of certain statutory registers (18 November 2025)
UK companies are no longer required to maintain their own "local" register of directors, register of directors' residential addresses, register of secretaries or PSC register.
Abolition of option to keep central register at Companies House (26 January 2026)
The option for companies to keep their register of members centrally at Companies House has now been abolished.
Upcoming changes
Compulsory ID verification for presenters of documents and third party agents filing documents to be registered as ACSPs (by no earlier than November 2026)
ECCTA will require that any individual delivering documents to Companies House, either on their own behalf or on behalf of another, will need to have their identity verified, unless they are an employee of an Authorised Corporate Service Provider (ACSP). Third party agents will only be able to file documents at Companies House if they are registered as ACSPs. It was originally envisaged that these measures would be implemented in Spring 2026, but Companies House's ECCTA transition plan (updated on 19 January 2026) now confirms that they have been delayed to "no earlier than November 2026".
Expansion of compulsory ID verification to "Relevant Legal Entities" (timing unclear)
As discussed above, directors and PSCs who are individuals are already required to have their identities verified. These requirements will be expanded so that a Relevant Legal Entity (RLE) which qualifies as a PSC will need to identify a "relevant officer" and verify that person's identity. Nominated directors of corporate general partners of limited partnerships will also need to be identity verified. Subject to the expected restrictions on corporate directors (see further below), corporate directors are also expected to have to identify a relevant officer (who is a natural person) to be ID verified.
Limited partnership reform (by the end of 2026)
ECCTA increases corporate transparency requirements for limited partnerships. Companies House's implementation plan says that by the end of 2026 Companies House should be able to require all limited partnerships to submit more information. Among the new obligations that will apply in respect of limited partnerships are a requirement to maintain a registered office that is an "appropriate address" and in particular that that address is in the part of the UK where the limited partnership is registered (i.e. maintaining a UK connection). Changes in partners' details will need to be notified to Companies House within 14 days and annual confirmation statements will need to be submitted in respect of the limited partnership.
Restrictions on corporate directors (timing unclear)
During consultations on corporate transparency, it was made clear that the previous Government's intention was to bring into force restrictions on the use of corporate directors in parallel with the implementation of other ECCTA measures. Companies House's ECCTA transition plan confirms that corporate directors of companies will be restricted so that any corporate director must have an all-natural person Board and that directors of the corporate directors will be required to verify their identity. The use of overseas companies acting as corporate directors in the UK will be prohibited. The transition plan does not give an expected timeframe for the implementation of these restrictions.
Accounts reform (delayed from April 2027)
ECCTA makes various changes to the regime for filing companies' annual accounts, including. for example. mandating software-only filing for all accounts, removing the option for small companies and micro-businesses to file abridged accounts and limiting the number of times that a company can shorten its accounting reference period. These changes were originally scheduled to come into effect in April 2027, but Companies House has confirmed that the reforms are still under review and implementation will be delayed. Companies will be given at least 21 months' notice to prepare.