Compliance & ECCTA
Companies must keep registers of members, directors, secretaries, PSCs and charges. What each contains, where to keep them and the penalties for not doing so.
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 company must keep a register of members, a register of directors with a separate register of residential addresses, a register of secretaries where appointed, a PSC register, and a register of charges. They are kept at the registered office or a SAIL address.
What each register contains
Access and penalties
A company must keep a register of members, a register of directors with a separate register of residential addresses, a register of secretaries where appointed, a PSC register, and a register of charges. They are kept at the registered office or a SAIL address.
Members: names, addresses, shares held, dates of entry and cessation. Directors: name, service address, nationality, occupation, date of birth and appointment dates, with residential addresses in a separate unpublished register. PSCs: the details registered at Companies House plus the nature of control. Charges: copies of instruments creating charges over company assets.
The register of members is the legal record of ownership. Share certificates and Companies House filings evidence it, but the register is what determines who owns the company in a dispute.
Members can inspect the register of members free of charge, and the public can inspect on payment of a fee and with a proper purpose. Refusing a proper request is an offence, and failing to keep the registers is an offence for the company and its officers.
Most owner-managed companies have incomplete registers and only discover it during a sale or an investment round, when incomplete records delay completion. Our secretarial service maintains them properly.
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.
Local help
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
Yes, provided they can be produced in hard copy on request.
A single alternative inspection location where registers are kept instead of the registered office, notified to Companies House.
The option for private companies to keep certain information on the central register at Companies House has been withdrawn under the ECCTA reforms, so companies keep their own registers again.
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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Pick a time that suits you and a qualified accountant will call you about your company, deadlines and fees.
Appointments run monday to friday, 9:00am to 5:30pm. Your confirmation is emailed straight away.
