Companies and LLPs must report PSC information to Companies House unless an exemption applies. Since 18 November 2025, they no longer need to maintain their own PSC registers.
Who ultimately owns or controls your company? Since 6 April 2016, UK companies and LLPs generally must identify and record People with Significant Control (PSC), unless exempt.
In this guide, we explain who counts as a PSC, the details you must record, the 14-day update rules, inspection rights, and the Companies House fees that apply in 2026. We also set out how a UK corporate services provider can keep your register compliant.
A PSC is an individual who holds ultimate ownership or control of the business, and Companies House publishes most of those details on its public register.
The regime sits in Part 21A of the Companies Act 2006 and the Register of People with Significant Control Regulations 2016. A new company must provide its initial PSC information to Companies House when it incorporates. Our Guide to Starting a Business in the United Kingdom places the duty in context alongside the other start-up essentials.
The stakes have also risen. The Economic Crime and Corporate Transparency Act 2023 gives Companies House stronger powers to query and challenge PSC data, and identity verification for company-connected individuals is being phased in. Banks, lenders and counterparties now screen PSC records as standard practice during onboarding.
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Who counts as a Person with Significant Control (PSC) in a UK company?
A PSC is any individual who meets one or more of five statutory conditions, including holding more than 25% of shares or voting rights.
The test looks at ownership and control, not job titles. Holdings can be direct or held indirectly through another company or structure, and only natural persons can be recorded as PSCs. Our Types of Business Entities to Set Up in the UK guide explains which entity forms the regime covers, including companies and LLPs.
1. More than 25% of the shares
The individual directly or indirectly holds more than 25% of the company's issued share capital. An exact 25% holding falls short of this condition.
2. More than 25% of the voting rights
This limb focuses on voting power rather than share ownership. An individual qualifies if they directly or indirectly hold more than 25% of the votes that may be cast at general meetings. Different share classes may carry different voting rights, so a person can meet this condition while holding a much smaller economic interest.
3. The right to appoint or remove most directors
The individual holds the right, directly or indirectly, to appoint or remove a majority of the company's board of directors.
4. Significant influence or control
The individual has the right to exercise, or actually exercises, significant influence or control over the company's activities, and must be recorded subject to the registrability rules. Statutory guidance keeps this condition narrow and fact-based.
5. Interests held through trusts or firms
Condition 5 applies where the PSC interest is held through a trust or a firm that has no separate legal personality. For these structures, the company must first work out whether the trust or firm itself meets any of the first four conditions in relation to the company. If it does, the natural persons behind it may be registrable. In that case, anyone who has the right to direct, or actually directs, the activities of that trust or firm is registrable as a PSC of the company. This can catch trustees, partners or others who direct the trust or firm even if they hold no direct shares or voting rights in the company.
The relevant legal entity exception
A qualifying corporate shareholder may be registrable as a relevant legal entity. Generally, it must meet a control condition and be the first relevant legal entity in the ownership chain. You need not look through it for indirect interests held solely through that entity. Some non-UK entities do not qualify and require a look-through.
What PSC details must be recorded in the register?
The register must capture prescribed particulars for each PSC, together with key dates and the nature of the person's control.
The particulars are fixed by the PSC Regulations, and the same information is delivered to Companies House. Our Guide to UK Company Registration explains where these details sit in the incorporation filing. Where the record cannot be completed, the company must tell Companies House why. For example, a PSC's details may remain unconfirmed, or a notified PSC may not have responded.
For each PSC, report the following:
- Full name
- Date of birth and nationality
- Country, state or part of the UK where the PSC usually lives
- Usual residential address, which stays off the public register
- A service or correspondence address for the public record
- The date the person became a PSC, and where relevant the date they ceased to be one
- The date the PSC confirmed their details
- The nature of the control held, using Companies House's standard descriptions
- Where applicable, any restriction on disclosing details to credit reference agencies
Companies House uses standard bands for shares and voting rights. It also records appointment rights and significant influence or control separately. If a PSC gives their home address as the service or correspondence address, that address will appear on the public record.
How do you update and file PSC changes with Companies House?
Notify Companies House within 14 days of confirming a PSC change; companies no longer need their own PSC registers.
A company does not simply react whenever it learns of a change. The statutory sequence is:
- Confirm the change with the PSC or shareholder concerned.
- Notify Companies House within 14 days of confirming the change.
- Check the public record and confirm it in the next confirmation statement.
Since 18 November 2025, companies have not needed to maintain their own PSC registers. They must still keep their PSC information at Companies House up to date.
Companies must file a confirmation statement at least once every 12 months. The 2026 fee is £50 online for the first statement in a 12-month payment period, or £110 on paper. The confirmation statement and financial year end follow different timelines. See Determining Financial Year End for UK Companies for how they interact.
New companies deliver their first PSC details with the incorporation filing itself, as our United Kingdom Company Registration Process guide explains. Identity verification became mandatory on 18 November 2025. PSCs must generally verify their identity and provide a personal code within their applicable 14-day period; identity verification is not required for a PSC who has died. The dates depend on when they became a PSC, their director role and any protected information. Check the individual deadline on the Companies House register.
PSC Duties, Deadlines and Thresholds at a Glance
| Duty | Rule or deadline |
|---|---|
| Who must comply | Every UK company and LLP must report PSC information, unless exempt (for example, companies with voting shares admitted to trading on certain regulated markets) |
| PSC threshold | Any individual meeting a statutory condition — typically more than 25% of shares or voting rights |
| Update your own register | Within 14 days of confirming a change |
| Notify Companies House | Within a further 14 days of the confirmed change |
| Confirm annually | Through the confirmation statement (£50 online for the first statement in a 12-month period, 2026) |
| Inspection | Free of charge at Companies House or a notified alternative; copies for a fee of up to £12 |
Who can inspect your PSC register?
Anyone can search the public PSC record at Companies House for free; usual residential addresses are protected from public disclosure.
Since 18 November 2025, companies no longer need to maintain their own PSC registers, so there is no separate company register to inspect. Anyone can search the public PSC record at Companies House for free; a service address is normally shown, and a home address will appear if it is used as the service address.
A PSC's usual residential address is normally withheld from the public register; eligible individuals can also apply to restrict its disclosure to credit reference agencies or protect all their PSC information. The registrar of companies' 2026 fees determination sets a £100 fee for a section 790ZF application to withhold PSC address details from credit reference agencies, and a reduced £15 fee where the individual already benefits from the parallel protection regime. The Companies House fee schedule also lists a £34 application to remove personal details from the public register, charged per document suppressed.
If you operate through an overseas entity rather than a UK company, different disclosure rules apply. Our Registration of a Foreign Company in the UK guide covers that route.
Companies House Fees That Can Affect PSC Records in 2026
| Application or service | 2026 fee |
|---|---|
| Section 790ZF protection application — PSC address withheld from credit reference agencies | £100 |
| Combined section 790ZF and section 790ZG protection application | £100 |
| Section 790ZF application by an existing section 243 beneficiary | £15 |
| Application to remove personal details from the public register | £34 per document suppressed |
| Confirmation statement — first in the 12-month period | £50 online / £110 paper |
What are the penalties for PSC non-compliance?
Non-compliance is a criminal offence, with fines, share restrictions and, in serious cases, imprisonment.
A company that suspects it has a registrable person must investigate. It can issue notices to anyone it reasonably believes is a PSC, knows a PSC, or can influence the position, including the PSC's professional advisers. Recipients have one month to respond.
Failing to respond to a notice without reasonable excuse, or providing a materially false or misleading statement without reasonable excuse, is an offence. On conviction on indictment, failure to comply with a notice or knowingly providing a materially false statement can lead to a fine, imprisonment of up to two years, or both. If a non-compliant notice recipient is a legal entity, its officers who are in default may also commit an offence; after the prescribed warning process, the company can restrict the recipient's relevant shares or rights. Delivering information to Companies House that you know to be false is separately punishable.
How can 3E Accounting UK help with your PSC register?
We keep UK company registers accurate end to end — from incorporation details to confirmation statements, protection applications and Companies House filings.
3E Accounting UK is a technology-enabled corporate services provider within the 3E Accounting International Network, active in more than 110 countries. In practice, we help clients untangle indirect ownership chains, correct historical PSC errors, and meet the 14-day deadlines without chasing paperwork.
Our PSC-related support includes:
- Preparing the initial PSC information for the incorporation filing
- Identifying PSCs within multi-layer holding structures
- Filing PSC changes with Companies House inside the statutory windows
- Preparing and filing the annual confirmation statement
- Advising on identity verification for directors and PSCs
- Handling section 790ZF and section 790ZG protection applications
Getting started with 3E Accounting UK
New and existing UK companies can appoint an agent to assist with PSC duties, but the company remains legally responsible for compliance.
If you are forming a company, our Incorporation and United Kingdom Company Incorporation Services teams prepare the initial PSC filing. Our Bank Account Opening in the United Kingdom support anticipates the PSC screening that banks run during account opening. Planning a new venture? Start with a Free United Kingdom Company Name Check and our Guide to Select Your UK Company Name.
Already trading? Switch to 3E Accounting UK and we will take over your registers at any point in the year. Learn more about 3E Accounting UK on our About Us pages: Why Us, Our Team, Our Awards and Milestones, Our International Network and Client Testimonial feedback. You can also track filings on Our 3E Accounting Mobile App, or simply contact us and the team will respond quickly.
Conclusion
PSC compliance is not a one-off incorporation task. It is a live, public-facing register that Companies House actively polices under the 2023 transparency reforms. The duty to identify and record People with Significant Control (PSC) continues throughout a United Kingdom company's existence. Companies generally have 14 days after confirming a change to notify Companies House.
If your ownership structure is straightforward, the register may need little attention. If it is layered, cross-border or changing, professional support keeps it accurate and keeps the penalties away. 3E Accounting UK provides that support as part of a full corporate secretarial service, so you can grow with confidence while the records stay compliant.
Keep your PSC register accurate
Speak to our UK corporate services team about PSC identification, register maintenance and Companies House filings.
Frequently Asked Questions
Not on that condition alone. The threshold is more than 25%, so an exact 25% holding falls short. The person may still qualify through voting rights, board appointment rights or significant influence or control.
Notify Companies House within 14 days of confirming the change. You no longer need to update a separate company PSC register first.
Yes. The public record shows a service or correspondence address instead. If a PSC gives their home address as that service or correspondence address, the home address will appear on the public record. Where there is a serious risk, protection applications cost £100 in 2026, or £15 where the individual already benefits from the parallel protection regime.
Some failures are criminal offences. Fines and share restrictions can apply, while failure to comply with a notice without reasonable excuse or knowingly providing a materially false statement can lead to imprisonment of up to two years on conviction on indictment. Officers in default can also be prosecuted.
Abigail Yu
Director
Abigail Yu oversees executive leadership at 3E Accounting Group, leading operations, IT solutions, public relations, and digital marketing to drive business success. She holds an honors degree in Communication and New Media from the National University of Singapore and is highly skilled in crisis management, financial communication, and corporate communications.