Companies House Identity Verification
Companies House has introduced one of the most significant changes to UK company administration in recent years: mandatory identity verification for company directors and People with Significant Control (PSCs).
The requirements became mandatory from 18 November 2025, with a 12-month transition period for existing directors and PSCs.
This means that many existing UK companies are now reaching, or approaching, their individual compliance deadlines.
Who needs to verify
The requirements are particularly relevant to:
- Directors of UK companies
- People with Significant Control (PSCs)
- Directors who live outside the UK
- Directors of overseas companies registered in the UK
- Individuals becoming directors or PSCs of newly incorporated companies
Importantly, living outside the UK does not remove the requirement to verify your identity. This therefore applies equally to overseas directors and shareholders who fall within the PSC rules.
Special Attention for Our Japanese Clients
We advise a number of Japanese-owned UK businesses, UK subsidiaries of Japanese groups and Japanese individuals who serve as directors or PSCs of UK companies.
The new rules apply even where the director or PSC is resident in Japan and does not live in the UK.
For example, a Japanese national who is a director of a UK subsidiary will generally need to complete identity verification and obtain a Companies House personal code.
A biometric passport from any country can be used for the GOV.UK One Login verification route, subject to the relevant verification requirements. Alternatively, an Authorised Corporate Service Provider (ACSP), such as an authorised accountant or solicitor, may carry out the verification. An ACSP can verify an individual who is located outside the UK.
What happens after verification
Once successfully verified, the individual receives a unique Companies House personal code.
The code belongs to the individual, not the company.
A person who is a director of several UK companies normally verifies their identity once, but their personal code will need to be linked appropriately to each relevant company role.
Existing Directors
For an existing director, the personal code must generally be provided as part of the company’s next confirmation statement.
Where an individual is a director of more than one company, the requirement needs to be dealt with for each company.
Are You Both a Director and a PSC
This is an important area which can easily be overlooked.
If you are both a director and a PSC of the same company, providing the code for your directorship does not automatically satisfy the PSC requirement.
The code is provided for the directorship through the confirmation statement, while the PSC verification details must also be provided separately within the applicable 14-day PSC period.
New Directors and New Companies
The rules already affect new appointments.
Where a new company is being incorporated, the Companies House personal code for each director is required as part of the incorporation process.
Similarly, an individual being appointed as a new director of an existing company will need to comply with the identity verification requirements.
What if You Do Not Complete Verification
This should not be treated as an optional Companies House formality.
Failure to comply with the identity verification requirements on time may constitute an offence and can result in enforcement action or financial penalties.
Companies may also encounter practical difficulties with statutory filings. In particular, a company will be unable to file its confirmation statement unless its directors have complied with the relevant verification requirements.
In particular:
- Identify all directors and PSCs shown on the Companies House register.
- Check each individual’s identity verification due date.
- Confirm whether each director and PSC has already completed verification.
- Obtain and securely retain the relevant Companies House personal codes.
- Pay particular attention to overseas directors and PSCs, including individuals based in Japan.
- Check whether an individual holds both director and PSC roles, as separate steps may be required.
- Review upcoming confirmation statement dates to avoid last-minute filing problems.
Another Important Digital Filing Change
Companies should also be aware that HMRC’s former joint online service for filing company accounts and Company Tax Returns closed on 31 March 2026.
From 1 April 2026, companies need suitable commercial software to file their Company Tax Return with HMRC.
Looking further ahead, Companies House has confirmed that from April 2028 all UK registered companies will be required to file annual accounts using commercial software in iXBRL format. The planned reforms also include changes affecting small-company and micro-entity accounts.
Businesses should therefore increasingly view accounting software and Companies House compliance as part of the same digital compliance process.
How We Can Help
CloudAcc supports both UK businesses and international businesses operating in the UK, with particular experience assisting Japanese companies and Japanese directors.
We can assist with:
- Reviewing directors and PSCs registered at Companies House
- Checking applicable identity verification requirements and deadlines
- Supporting overseas/Japanese directors through the verification process
- Reviewing Companies House records before confirmation statements are filed
- Company incorporations and director appointments
- Changes in directors, shareholders and PSCs
- Annual accounts and Corporation Tax compliance
- UK tax, VAT, payroll and company secretarial matters
If you need assistance, our team is here to help. You can get in touch with us to schedule a review or consultation.
