Companies House Identity Verification and Annual Accounts: What UK Directors Should Know

The UK company register is changing more in these few years than in decades. The Economic Crime and Corporate Transparency Act 2023 introduced Companies House identity verification, which became a legal requirement for directors and people with significant control (PSCs) from 18 November 2025. At the same time, the familiar duty to file annual accounts on time continues, with further reforms to accounts filing planned from 2028.

For directors, especially those living outside the UK, the practical question is simple: what needs to be done, by whom and by when? This guide answers that in plain terms.

Key takeaways

• Every director and PSC must verify their identity once and receive a Companies House personal code.
• Existing directors provide their code when the company files its next confirmation statement after 18 November 2025; new directors must be verified on appointment.
• PSCs have their own 14-day windows, depending on whether they are also directors and when they became a PSC.
• Private company accounts remain due nine months after the financial year-end, with automatic late filing penalties.
• From around April 2028, accounts must be filed through software, and small companies will need to file a profit and loss account.

Who must complete Companies House identity verification

Person	When the code is needed
New directors (appointed after 18 Nov 2025)	At appointment or incorporation
Existing directors	With the company’s next confirmation statement
PSCs who are also directors	Within 14 days after the confirmation statement date
PSCs who are not directors	Within the first 14 days of their birth month (during the transition year)
New PSCs (after 18 Nov 2025)	When added to the register, or within 14 days
LLP members	Along similar lines to directors

Identity verification for people who file on behalf of companies (presenters) is expected later, not before November 2027, when third-party agents will also need to be registered as Authorised Corporate Service Providers (ACSPs).

How to verify

There are two main routes:

1. Directly with Companies House, using GOV.UK One Login and an accepted photo ID, often through the GOV.UK ID Check app. Many overseas directors with a biometric passport can use this route.
2. Through an ACSP, such as an accountant or company formation agent registered with Companies House, who checks your identity and reports it.

Once verified, you receive a personal code. It is linked to you as an individual, not to a company, so the same code is used for every UK company you are involved with. Keep it safe and share it only with the person filing for your company.

Practical tips for overseas directors

• Check that your passport is valid and machine-readable before starting.
• Ensure your name matches exactly across the passport and the Companies House register; resolve differences before the confirmation statement is due.
• If the app route does not work for your document, use an ACSP.
• Diary the confirmation statement date, since that is the practical deadline for existing directors.

Annual accounts: deadlines and penalties

Identity verification sits alongside, not instead of, the annual accounts duty.

• Private companies must file accounts within nine months of the end of the financial year.
• First accounts are due 21 months after incorporation (if the first period is longer than 12 months).
• The confirmation statement must be filed at least once every 12 months, within 14 days after the end of the review period.

Late filing penalties for a private company are automatic:

Delay	Penalty
Up to 1 month	£150
1 to 3 months	£375
3 to 6 months	£750
More than 6 months	£1,500

Penalties double if accounts are filed late two years in a row. Company tax returns to HMRC are a separate filing with their own deadlines.

Size categories

Company size thresholds were raised for financial years beginning on or after 6 April 2025. A micro-entity now has turnover up to £1 million and balance sheet total up to £500,000; a small company has turnover up to £15 million and balance sheet total up to £7.5 million (two of three conditions, including employees, must be met). Check which category applies each year, as it affects the form and content of accounts.

Accounts changes coming by 2028

Companies House has published a transition plan with the following reforms expected from April 2028, with advance notice:

• All accounts to be filed using commercial software; paper and web-form filing of accounts will end.
• Small companies and micro-entities to file a profit and loss account, with options on public disclosure.
• The abridged accounts option to be removed.
• Stronger audit exemption statements from directors.
• Limits on how often a company can shorten its accounting reference period.

Moving your bookkeeping to cloud software now makes this change painless. Our comparison of QuickBooks Online vs Xero may help, and our guide to UK VAT returns under MTD covers the VAT side.

A simple annual checklist for UK directors

1. Confirm each director and PSC is verified and has a personal code.
2. File the confirmation statement on time with the codes included.
3. Close the books and prepare accounts well before the nine-month deadline.
4. File accounts with Companies House and the company tax return with HMRC.
5. Update the register promptly for any change of directors, PSCs or registered office.
6. Keep the registered email address current, as Companies House now uses it for statutory communications.

Frequently asked questions

Is Companies House identity verification a one-time requirement?

Yes. Each individual verifies once and receives a personal code, which is used for all their UK company roles.

I am an existing director. When do I need to verify?

You must provide your personal code when your company files its next confirmation statement due after 18 November 2025. It is sensible to verify well before that date.

Can a director living outside the UK verify identity?

Yes. Overseas directors can use the GOV.UK One Login route with an accepted document or verify through a registered ACSP.

What happens if I do not verify?

Failing to verify can be an offence and may affect the company’s ability to file. It also risks the director being shown as unverified on the public register.

This article is general information based on the law as of September 2026, and is not legal or tax advice. Please check the facts of your own case with a professional before acting.