Company Secretarial Compliance UK by the Numbers
Understanding the scale of UK company compliance puts the stakes into context:
- 5.5 million+ companies are registered at Companies House — the largest company register in the world
- 50,000+ companies are struck off the register every year, many due to missed filings
- 4 million+ directors and PSCs are subject to ECCTA identity verification requirements
- £50 is the digital filing fee for a confirmation statement from February 2026, up from £34
- 14 days is the window to file a PSC change — missing it is a criminal offence
- 18 November 2026 is the hard backstop deadline for all existing director identity verification
What Is Company Secretarial Compliance?
Company secretarial compliance refers to the full set of legal obligations a UK-registered company must meet under the Companies Act 2006 and related legislation. In practical terms it means keeping statutory registers up to date, filing the right documents with Companies House on time, notifying Companies House of changes to directors, PSCs, and share structures, and maintaining an accurate register of members.
For small companies, these duties often fall on the directors themselves. For larger organisations, they are managed by a dedicated company secretary or outsourced to a firm of accountants or legal professionals. Regardless of who manages the work, the responsibility lies with the company — and the penalties fall on its officers.
Is Company Secretarial Compliance Mandatory?
Yes. Every UK-registered company — regardless of size, trading status, or number of employees — must meet its statutory obligations. There is no opt-out for small companies, dormant companies, or sole-director businesses.
Do Small Companies Need Company Secretarial Compliance?
Yes — and this is one of the most common misconceptions in UK business. A one-director, one-shareholder limited company has exactly the same obligations as a company with 100 employees. Small companies often lack the systems to track these obligations — which is exactly why missed deadlines disproportionately affect SMEs.
Core Company Secretarial Obligations Under UK Law
1. The Confirmation Statement (CS01)
Every UK company must file a confirmation statement at least once every 12 months, confirming that the information held at Companies House is accurate and current.
| Detail | Current Position |
|---|---|
| Filing form | CS01 |
| Minimum frequency | Once every 12 months |
| Filing deadline | Within 14 days of review period end date |
| Digital filing fee | £50 (increased from £34 in February 2026) |
| Paper filing fee | £62 |
| Blocking consequence | Unverified director prevents CS01 submission |
2. Directors: Appointments, Changes & Verification
Every director appointment and resignation must be filed with Companies House promptly. Under ECCTA, identity verification has been added to this process.
| Director Category | Verification Requirement |
|---|---|
| New directors (from 18 Nov 2025) | Must verify before or at appointment; verified ID code included in AP01 filing |
| Existing directors (pre-18 Nov 2025) | Must verify by 18 November 2026, or before next CS01 — whichever is sooner |
| Professional filers | Must register as Authorised Corporate Service Providers (ACSPs) |
Directors can verify through GOV.UK One Login using a biometric passport or UK driving licence. Filing forms: AP01 (appointment), TM01 (termination), CH01 (details change).
3. Persons with Significant Control (PSCs)
A PSC is any individual who owns more than 25% of a company’s shares or voting rights, or who otherwise exercises significant control.
| Event | Form | Deadline |
|---|---|---|
| New PSC | PSC01 | Within 14 days |
| PSC details change | PSC05 | Within 14 days |
| PSC ceases to be registrable | PSC07 | Within 14 days |
⚠️ Criminal liability: Missing the 14-day PSC filing deadline is a criminal offence on the part of the company and every officer in default.
4. Statutory Registers
From 18 November 2025, companies are no longer required to maintain their own internal registers for directors, secretaries, residential addresses, or PSCs. This information is now held centrally at Companies House.
The one exception: companies must still maintain their own register of members (shareholders). CoSec shareholder management tools help you maintain a compliant, current register without manual spreadsheets.
5. Key Filing Deadlines at a Glance
| Filing | Form | Deadline |
|---|---|---|
| Confirmation Statement | CS01 | Annual — within 14 days of review period end |
| PSC Changes | PSC01/05/07 | 14 days |
| Share Allotment | SH01 | 1 month |
| Director Appointment | AP01 | Within 14 days |
| Director Resignation | TM01 | Within 14 days |
Understanding ECCTA: What UK Companies Need to Know
What Is ECCTA?
The Economic Crime and Corporate Transparency Act 2023 (ECCTA) is the most significant reform of UK company law since the Companies Act 2006. It received Royal Assent in October 2023 and has been implemented in phases since March 2024.
Why Was ECCTA Introduced?
ECCTA was introduced to combat the use of UK corporate structures for economic crime — money laundering, fraud, and sanctions evasion. Research showed that UK-registered companies were being used as vehicles for financial crime because the register accepted information without verification. ECCTA gives Companies House the tools to verify who is behind UK companies and to reject information that does not check out.
How Does ECCTA Affect UK Companies?
- Mandatory identity verification. Every director and PSC must have their identity verified. From Spring 2026, professional filers must register as ACSPs.
- Stronger filing accuracy requirements. Companies House can now scrutinise and reject filings it considers inaccurate. First-time accuracy is a requirement, not best practice.
- Enhanced enforcement powers. Civil financial penalties and criminal prosecution for non-compliance are now active enforcement tools.
Who Must Verify Their Identity Under ECCTA?
- All individual directors of UK-registered companies
- All individual PSCs (Persons with Significant Control)
- Any individual filing documents with Companies House on behalf of a company (unless filing as a registered ACSP)
When Is the Identity Verification Deadline?
| Category | Deadline |
|---|---|
| New directors (from 18 Nov 2025) | Before or at point of appointment |
| Existing directors | 18 November 2026 (or next CS01, whichever is sooner) |
| New PSCs (from 18 Nov 2025) | Before PSC01 can be filed |
| Existing PSCs | Within 14 days of birthday falling after 18 Nov 2025 |
| Professional filers | Must register as ACSPs from Spring 2026 |
What Happens If You Miss a Confirmation Statement?
- Immediately: Your company record is frozen — affecting what counterparties see in due diligence.
- Short-term: Companies House issues reminders. Persistent non-filing triggers a strike-off warning notice.
- Strike-off: The company ceases to exist as a legal entity. Directors lose limited liability protection and assets may pass to the Crown.
- Reinstatement: Restoring a struck-off company requires a court application, legal fees, and significant time — all avoidable with a simple annual filing.
Can Directors Be Fined Personally?
Yes. Under ECCTA, civil financial penalties can be issued to both the company and its officers personally. Where non-compliance persists, Companies House can pursue criminal proceedings against individual directors — a personal criminal record, not just a company-level sanction.
Is a Company Secretary Required in the UK?
For private limited companies, no — it has not been a legal requirement since the Companies Act 2006. However, the compliance obligations remain regardless. Someone must manage them, and that someone is liable if they are not managed correctly. For public companies (PLCs), a company secretary is still legally required.
What Is the Difference Between Corporate Governance and Compliance?
Compliance is the minimum legal standard — filing on time, maintaining accurate records, meeting statutory obligations. Corporate governance is the broader framework through which a company is directed and controlled. Compliance sets the floor. Good governance raises the standard — and increasingly delivers a commercial advantage with investors, banks, and counterparties.
Corporate Governance Best Practices for UK Companies
- Board minutes and written resolutions. Every significant board decision should be formally documented — creating an auditable record of how decisions were made and by whom.
- Conflict of interest declarations. Directors have a statutory duty under the Companies Act 2006 to declare interests that may conflict with their duties. These must be formally recorded.
- Director service agreements. Directors serving for more than two years require shareholder approval. Agreements must be documented and accessible.
- Annual governance review. Before the confirmation statement — verify all records are current and any structural changes properly filed.
- Share certificates. Issue and maintain accurate share certificates for all shareholders.
Managing Company Secretarial Work Across Multiple Entities
A portfolio of 20 client companies means 20 confirmation statement deadlines, 20 registers of members, potentially dozens of director and PSC changes annually — plus an ongoing ECCTA identity verification programme. The traditional approach — spreadsheets, shared folders, manual filings — creates risk at every stage.
Spreadsheet vs Company Secretarial Software
| Task | Spreadsheet / Manual | CoSec Software |
|---|---|---|
| Confirmation statement deadlines | Manual calendar reminders | ✅ Automated alerts |
| Director identity verification status | Manual log, easily outdated | ✅ Live status per director |
| PSC filing 14-day window | Manual monitoring | ✅ Automated notification |
| Companies House e-filing | Separate login, manual process | ✅ Integrated direct filing |
| Register of members | Separate document, version risk | ✅ Centralised, auditable |
| Multi-entity overview | Multiple files, hard to consolidate | ✅ Single dashboard |
| Audit trail | Limited, reconstructed after the fact | ✅ Built-in, timestamped |
| Document generation | Manual drafting | ✅ Automated from entity data |
| Security certification | Dependent on file storage | ✅ ISO 27001, ISO 27701, Cyber Essentials |
What to Look for in Company Secretarial Software
- Companies House Authorised Software Provider status — direct e-filing, not just document preparation.
- Automated deadline tracking — confirmation statements, 14-day PSC windows, all event-driven obligations.
- Identity verification workflow — live verified/unverified status for every director and PSC.
- Register of members management — legally required; must be easy to maintain and access.
- Security certifications — ISO 27001, ISO 27701, GDPR compliant, Cyber Essentials certified by the UK NCSC.
- Full audit trail — every change logged with timestamp and user record.
- Multi-entity scalability — handles growing portfolios without performance degradation.
How AI Is Changing Company Secretarial Work
- Automated document generation. Board minutes, written resolutions, share allotment forms generated automatically from verified entity data — reducing errors and preparation time.
- Intelligent compliance monitoring. Real-time monitoring flags changes that trigger filing obligations, tracks identity verification status, and surfaces upcoming deadlines before they become urgent.
- Pre-submission data quality checks. Cross-checks proposed submissions against existing Companies House records before filing — critical given the new powers to reject inaccurate filings.
Company Secretarial Compliance Checklist for 2026
ECCTA Priority Actions (Time-Sensitive)
- ☐ All directors appointed after 18 November 2025 have completed identity verification; verified ID code included in AP01
- ☐ All existing directors mapped against the 18 November 2026 backstop — verification schedule in place
- ☐ Identity verification status confirmed for all individual PSCs
- ☐ ACSP registration confirmed for any professional filing on behalf of clients
Ongoing Annual Obligations
- ☐ Confirmation statement (CS01) filed within 14 days of review period end date
- ☐ Director appointments/resignations filed via AP01/TM01 promptly
- ☐ PSC changes filed via PSC01/PSC05/PSC07 within 14 days
- ☐ Register of members updated to reflect any share transfers
- ☐ Share allotments filed via SH01 within one month
Governance Best Practice
- ☐ Board minutes and written resolutions documented and retained
- ☐ Director conflict of interest declarations formally recorded
- ☐ Annual governance review completed before confirmation statement filing
- ☐ All company secretarial work centralised in a single platform with audit trail
How CoSec Helps UK Businesses Stay Compliant
CoSec is an AI-powered entity management software built specifically for UK businesses, accountants, company secretaries, and corporate legal professionals.
- 🏛️ Companies House Authorised Software Provider — direct, integrated e-filing with built-in submission records
- 🔒 ISO 9001, ISO 27001 & ISO 27701 certified — enterprise-grade security and privacy management
- 🛡️ GDPR compliant & Cyber Essentials certified — hosted on secure AWS cloud infrastructure
- ⏰ Automated deadline tracking — confirmation statements, PSC windows, director changes
- 👁️ Multi-entity visibility — one dashboard for all entities, directors, PSCs, and verification status
- 📄 Digital document automation — board minutes, resolutions, and share certificates generated automatically
- ✍️ Integrated e-signatures — sign and store in the same workflow
“We moved away from spreadsheets and now have better visibility across filings and governance tasks.”
— Company Secretary, UK Services Firm
“The reminders and centralised records save our team valuable time every month.”
— Company Secretary, Leeds, UK
Ready to simplify your company secretarial compliance?
See how UK businesses, accountants, and company secretaries manage their obligations with confidence in 2026.
Frequently Asked Questions
What is company secretarial compliance in the UK?
Company secretarial compliance covers all legal obligations a UK company must meet under the Companies Act 2006 — including filing confirmation statements, notifying Companies House of changes to directors and PSCs, maintaining a register of members, and managing share capital changes.
What has changed under ECCTA in 2026?
The ECCTA introduced mandatory identity verification for directors and PSCs, gave Companies House new powers to reject inaccurate filings, required professional filers to register as ACSPs, and removed the requirement for companies to maintain most internal statutory registers (except the register of members).
Who needs to verify their identity under ECCTA?
All individual directors and PSCs of UK-registered companies. Directors appointed from 18 November 2025 must verify before or at appointment. Existing directors have until 18 November 2026. Professional filers must register as ACSPs from Spring 2026.
What is a confirmation statement and when must it be filed?
A confirmation statement (CS01) confirms the accuracy of a company’s information at Companies House. It must be filed at least once every 12 months, within 14 days of the review period end date. The digital filing fee is £50 from February 2026.
What happens if a director is not identity-verified?
An unverified director blocks confirmation statement (CS01) submission entirely. After 18 November 2026, Companies House will issue civil financial penalties and pursue criminal proceedings for persistent non-compliance.
What is a PSC and what are the filing obligations?
A PSC is any individual owning more than 25% of a company’s shares or voting rights. PSC changes must be filed within 14 days using PSC01, PSC05, or PSC07. Missing the deadline is a criminal offence.
Can directors be personally fined for compliance failures?
Yes. Under ECCTA, civil financial penalties can be issued to both the company and its officers personally. Where non-compliance persists, Companies House can pursue criminal prosecution of individual directors.
Do I still need to keep my own company registers?
Most internal statutory registers are no longer required — held centrally at Companies House from 18 November 2025. However, the register of members (shareholders) is still legally required and must be maintained by the company.
What are the penalties for non-compliance?
Penalties range from rejected filings to civil financial penalties, criminal prosecution, and in extreme cases the company being struck off the register.
Is a company secretary legally required in the UK?
For private limited companies, no — not since the Companies Act 2006. For public companies (PLCs), a company secretary is still legally required.
What should I look for in company secretarial software?
Key criteria: direct Companies House e-filing (Authorised Software Provider status), automated deadline tracking, identity verification status visibility, register of members management, ISO-certified security, a full audit trail, and multi-entity capability.
Is company secretarial software suitable for small businesses?
Yes. ECCTA requirements apply equally regardless of company size. Even a single-entity company benefits from centralised records, automated reminders, and direct e-filing.
Conclusion
Company secretarial compliance in the UK in 2026 is more demanding, more technical, and more consequential than at any point in recent history. The ECCTA has permanently raised the bar — and the companies and professionals that adapt now will be better positioned: fewer rejected filings, no missed deadlines, no personal criminal liability, and a compliance record that instils confidence in banks, investors, and counterparties.
AI-powered entity management software like CoSec brings all of a company’s secretarial obligations into one secure, automated environment — so the margin for error that companies can no longer afford is removed by design.
Take control of your company secretarial compliance today.
This guide is for informational purposes only and does not constitute legal advice. Always consult a qualified professional for advice specific to your situation.