Compliance & ECCTA
People with significant control must have their identity verified and the company must confirm this to Companies House. Who is responsible and when it is due.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityA person with significant control must verify their own identity, and the company must state on its confirmation statement that each registered PSC has done so. The company, through its directors, is responsible for making that statement accurate.
Who actually files what
Timing and getting it wrong
A person with significant control must verify their own identity, and the company must state on its confirmation statement that each registered PSC has done so. The company, through its directors, is responsible for making that statement accurate.
The PSC verifies their own identity, either directly with Companies House through GOV.UK One Login or through an Authorised Corporate Service Provider, in the same way as a director. The company does not verify on the PSC's behalf, but it does confirm the verification status of each PSC when it files its confirmation statement.
Where the PSC is also a director, the two roles are verified once as an individual, and the same personal code covers both capacities. Where the PSC holds no other role in the company, they still need a personal code and the company still needs to record it correctly.
New PSCs are expected to verify within a short window of becoming registrable, and existing PSCs verify within the transition period Companies House sets for the company. Directors should ask incoming shareholders about verification status before registering them as a PSC, not months later.
If a PSC has not verified when the confirmation statement falls due, the statement cannot correctly confirm that position, which risks rejection and delay. Chase outstanding PSC verifications well before your confirmation statement date rather than at the deadline.
Rates, thresholds and deadlines quoted here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.
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We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
No, an individual has one personal code covering all their appointments and PSC status.
The company can face restrictions and the individual commits an offence by remaining unverified; persistent refusal can lead to restrictions on their interest.
Yes, we verify PSCs alongside directors as part of our compliance service.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
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