Introduction
The UK Government is introducing significant corporate transparency reforms under the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023). These changes aim to strengthen the integrity of the UK’s corporate register and reduce misuse of corporate structures.
From 18 November 2025, new identity verification (IDV) and filing requirements at Companies House will come into force. These changes will directly impact:
- Company Directors
- Persons with Significant Control (PSCs)
- Authorised Corporate Service Providers (ACSPs), such as professional firms, company agents, and secretarial service providers.
Failure to comply could result in criminal offences and restrictions on company operations. Here’s what you need to know.
What’s Changing?
Under the new regime, identity verification becomes a legal requirement before company filings or appointments can be made. This applies to both existing and newly appointed directors and PSCs.
Who Must Verify?
- Directors of UK-incorporated companies and equivalent officers in LLPs or limited partnerships.
- PSCs – individuals who own or control more than 25% of shares or voting rights, or exercise significant influence.
- Relevant officers of corporate entities that own or control more than 25% of a company’s shares or voting rights or otherwise exercise significant influence or control.
- Individuals or agents (e.g., accountants, lawyers) filing documents on behalf of companies.
How Does Verification Work?
Verification can be completed:
- directly with Companies House; or
- through an Authorised Corporate Service Provider (ACSP) such as Thorntons. Once verified, individuals will receive a unique Companies House ID code linking their identity to their Companies House profile. This is typically a one-time process unless re-verification is required.
Key Deadlines
- Existing Directors: must verify by the date of the first confirmation statement filed after 18 November 2025.
- New Directors: must verify before appointment can be registered at Companies House.
- Existing PSCs who are also Directors: must verify within 14 days of the company’s confirmation statement date.
- Existing PSCs who are not Directors: must verify within 14 days from the start of the month of their birth.
Example: if a PSC was born in March, their verification window begins on 1 March 2026.
Consequences of Non-Compliance
Failure to verify within the required timeframes is an offence and may prevent individuals from lawfully acting as company officers. Individuals may be unable to make filings at Companies House, and incorporations or director appointments may be blocked. Unverified directors may face criminal liability, and companies may be held liable for allowing unverified individuals to act.
How We Can Help
At Thorntons, we provide a comprehensive IDV service to help you stay compliant with ECCTA 2023. We can take care of the verification process quickly and securely, handling all necessary submissions to Companies House on your behalf.
We can also manage ongoing filings and compliance, through our Company Administration Service, giving you peace of mind.
If you would like us to carry out the IDV checks and support your company with filings and compliance, please don’t hesitate to get in touch. For further information or tailored advice, please contact our Company Administrative team at [email protected]
