Companies House has confirmed that identity verification checks introduced under the Economic Crime and Corporate Transparency Act 2023 are now being enforced against directors and persons with significant control, known as PSCs, whose confirmation statement falls due in August. Company officers who have not completed verification by the relevant date risk having that confirmation statement rejected, which leaves the company non-compliant with its annual filing duty until the check is resolved. Guidance published on GOV.UK sets out that the requirement applies regardless of company size, with no exemption for dormant or small entities.
The confirmation statement is the annual filing every UK company and limited liability partnership must submit to confirm that core details held on the public register, such as registered office address, shareholders and PSCs, remain accurate. Under the reformed regime, that filing can no longer be accepted from a company where a relevant officer has an outstanding verification requirement attached to their record, according to Companies House. Firms whose statement date lands in August are among the first sizeable cohort to reach this checkpoint since the phased rollout began.
Two Routes to Compliance
Companies House has set out two ways for an individual to verify their identity, and the two are not equivalent in speed or cost. Directors can complete the check themselves, free of charge, through GOV.UK One Login, which requires a passport, driving licence or other accepted photo ID plus a live selfie match. Alternatively, verification can be carried out on their behalf by an Authorised Corporate Service Provider, typically an accountant, solicitor or company formation agent that has separately registered with Companies House and agreed to its supervision requirements.
- Self-verification via GOV.UK One Login — free, done directly by the individual, generally completed within minutes once acceptable ID is available.
- Verification through an Authorised Corporate Service Provider — usually bundled into existing accountancy or company secretarial fees, and the option most small businesses have used so far because the accountant already holds the client's ID documents.
- Some agents are also offering the check as a standalone service for clients who file their own confirmation statements, among other bundled compliance packages.
Rejected Filings and Wider Penalties
A confirmation statement submitted without the required verification in place will be rejected outright rather than accepted with a flag, according to the published guidance, meaning the company's filing history shows the statement as overdue until it is resubmitted correctly. Persistent failure to comply carries the existing sanctions under the Companies Act 2006 for late filing, and the 2023 Act separately created new criminal offences for providing false identity information or for a company continuing to permit an unverified director to act. Companies House has said enforcement will initially focus on correspondence and reminders before any prosecution route is used.
Wider Rollout Context
Identity verification first became compulsory for anyone incorporating a new company, ahead of existing officers being brought into scope on a rolling basis tied to each company's confirmation statement date. Authorised Corporate Service Providers were required to register with Companies House and meet anti-money-laundering supervision standards before they could carry out checks for clients, a step several accountancy bodies had pressed for during the consultation stage of the reform. Companies with a confirmation statement date later in the year will reach their own verification checkpoint in turn, and accountants handling company secretarial work for multiple clients are being advised to map out those dates well ahead of each deadline.