COMPANY HOUSE ID VERIFICATION IN UK ?

Introduction to Companies House Identity Verification

For over 20 years in UK corporate tax and compliance practice, I’ve guided business owners, directors, accountants, and tax professionals through changes in company law. One of the most significant shifts in company governance in 2025–2026 is the introduction of Companies House identity verification (IDV) — a statutory requirement designed to strengthen transparency, tighten controls on economic crime, and improve the reliability of the public register of companies. These changes are being rolled out under powers introduced by the Economic Crime and Corporate Transparency Act 2023, and must be understood by anyone involved in UK company structures or filings.

What Companies House Identity Verification Is

Companies House identity verification is a legal requirement for certain individuals connected to UK companies and other registrable entities. It verifies the true identity of people on the public register using recognised photo ID and links it to their official roles. When successfully completed, the individual receives a Companies House personal ID verification in uk, which they must use to connect their verified identity to their company roles.

In practical terms, this serves two purposes:

Protecting the integrity of the register against false identities and fraud.

Ensuring compliance when submitting statutory filings (e.g., confirmation statements).

Because the law is new — and in transition — understanding who is in scope now versus later matters. Before we drill into who needs this verification, let’s outline the fundamental categories affected.

Who Must Verify Their Identity

The current mandatory identity verification requirements apply to specific categories of individuals connected with UK companies, and the obligation depends on their role, the timing of appointment, and the type of entity.

Company Directors and Equivalent Officers

All company directors — including directors of UK companies and the equivalents in other organisational forms such as LLP members or managing officers — must complete Companies House ID verification to confirm their identity, ensuring full UK tax compliance and proper corporate record-keeping.

New directors at the point of appointment or incorporation.

Existing directors within a defined transition period.

In everyday practice that means:

If you are appointed director today and you have not verified your ID yet, you will need to verify before your appointment can be fully accepted by Companies House.

Directors already on the register as at 18 November 2025 will need to have completed verification by the time they file their next confirmation statement, typically a 12‑month transition window.

In a typical tax practice scenario, we see directors who manage multiple companies needing to co‑ordinate verification deadlines with company secretarial filing dates so that annual confirmation statement filings aren’t blocked — a common source of late filings in late 2025.

Persons with Significant Control (PSCs)

A Person with Significant Control (PSC) is someone who:

Holds more than 25% of the shares,

Controls more than 25% of the voting rights,

Exercises significant influence or control; or

Has the right to appoint/remove a majority of directors.

These PSCs must verify their identity and provide their personal code within a statutory 14‑day period, though the exact start of that period depends on whether they were on the register pre‑18 November 2025 or added later

For example:

If someone is already a PSC prior to 18 November 2025, their deadline links to the anniversary of the confirmation statement.

If someone becomes a PSC after 18 November 2025, the 14‑day window begins on the date they are added to the register.

In real practice this matters hugely for founder‑owners, family shareholders and investment vehicles. Advisers must work with clients to map PSC identification and deadlines alongside corporate filings.

People Who File With Companies House (Filers)

Companies House has indicated that it will extend verification requirements to anyone who files documents — such as confirmation statements, accounts or annual returns — though the phased approach means that at present it applies principally to key officers like directors, PSCs and authorised agents.

In everyday terms this means:

If you are an external filer (e.g., company secretary or third‑party agent), you now need to verify your identity to file on behalf of clients unless the filing is done by an Authorised Corporate Service Provider (ACSP) acting in compliance. If you regularly lodge statutory compliance documents, anticipate being in scope soon.

Authorised Corporate Service Providers (ACSPs) and Agents

An Authorised Corporate Service Provider is a professional — often an accountant, solicitor or corporate services firm — who has registered with Companies House to perform identity checks on behalf of others. ACSPs must themselves verify their identity, register with Companies House, and usually be supervised under UK Anti‑Money Laundering (AML) rules.

In practice:

If you act as an ACSP for clients, you must verify your own identity and then carry out identity checks to the Companies House standard for others.

An ACSP’s role has become essential where individuals cannot successfully complete GOV.UK One Login identity verification — such as copyright‑less non‑UK residents.

When Identity Verification Is Required

Timing is critical. The legal requirement kicked in on 18 November 2025, and Companies House are operating a 12‑month phased transition period during which affected individuals must complete verification aligned to their roles and filing dates.

Role Category	Mandatory From	Practical Deadline
New directors & PSCs	From 18 Nov 2025	Before appointment reflected in registration
Existing directors	18 Nov 2025	By next confirmation statement filing
Existing PSCs	18 Nov 2025	By 14 days from due period or PSC registration
ACSPs	Prior to acting	Before performing identity checks

This table reflects general guidepoints — as with most corporate law matters, specific dates should be verified against Companies House correspondence and account records.

Types of Individuals Who Don’t (Yet) Need to Verify

Importantly, some categories are in scope later, when Companies House extends requirements. These include:

Corporate directors (companies acting as directors),

Officers of corporate PSCs,

Other filers not currently officers or PSCs.

This is because identity verification has been rolled out in phases, and Companies House has signalled that it will introduce verification for these categories later.

Practical Client Scenarios

Scenario 1: New Non‑UK Director

Maria, a Spanish national with a UK company directorship, does not have a UK driving licence or biometric copyright. As a director, Maria must verify her identity using the GOV.UK One Login service with her biometric copyright, or through an ACSP if the online route fails. If she delays beyond her next confirmation statement filing period, the company may be blocked from filing its annual confirmation statement.

Scenario 2: Family Trust Beneficial Owner (PSC)

Ahmed, a PSC by virtue of share ownership, receives notice from Companies House with a 14‑day window to submit his personal code. If he misunderstands the window and misses it, he may be in breach of statutory duty, and the company may face compliance flags. Through early planning and integration with annual tax reviews, his accountant ensures the verification is completed with enough lead time.

Scenario 3: Tax Agent and Corporate Filing Services

Lisa runs a corporate tax practice and files accounts for multiple clients. To avoid each client needing to navigate verification hurdles, she registers her firm as an ACSP and verifies her identity. This allows her to verify clients’ identities to the required standard, keeping filing deadlines on track.

Common Practical Issues Tax and Compliance Professionals See

While the legal framework is clear, real‑world practice has revealed pitfalls:

Mismatch between Companies House register names and ID documents (e.g., missing middle names) — leading to failed verification attempts.

Non‑UK residents struggling with photo ID routes — often resolved through ACSP agents.

Technical glitches with GOV.UK One Login — meaning clients may need alternative verification pathways.
These are not theoretical; they already appear in tax practices and corporate compliance teams across the UK.

How Individuals Complete Companies House Identity Verification

Once you understand that you need to verify your identity, the next step is knowing how to do it efficiently and correctly. Companies House provides two main routes:

GOV.UK One Login Verification
- Individuals log in using their verified GOV.UK account.
- Photo ID (copyright or UK driving licence) is scanned, checked for authenticity, and linked to the person’s Companies House record.
- Once verified, a personal code is issued for filing and confirmation statement submissions.

Authorised Corporate Service Provider (ACSP) Route
- For individuals unable to complete the online route — typically non-UK residents or those without biometric IDs — ACSPs verify identity in compliance with Companies House and AML standards.
- The ACSP then provides a verification code for the individual or submits filings directly.

In my 20+ years advising companies, I’ve seen misaligned documentation as the main source of failed verification. For example, a director’s copyright may have a different surname from the company register; this requires careful early coordination to prevent delays in statutory filings.

Evidence Requirements for Verification

Companies House requires photographic and documentary proof. Practical examples include:

Evidence Type	Accepted For	Notes / Common Issues
UK copyright	Individuals resident in UK or abroad	Must be valid; expiry date checked
UK driving licence	UK residents only	Photocard licences only; paper licences not accepted
Biometric copyright	Non-UK nationals in UK	Must be current and valid
ACSP verification documents	All individuals who cannot use GOV.UK route	ACSP must keep evidence for 5 years under AML rules

In practice, clients often underestimate the need for document consistency — names, dates, and addresses must match exactly with Companies House records to avoid verification failure. Tax professionals often guide clients to review all corporate filings before submitting ID verification.

Deadlines and Compliance Risks

Timing is critical. Failure to verify identity within the statutory period can result in:

Directors being prevented from filing confirmation statements or accounts, causing compliance flags.

PSC penalties, as non-verification is considered a breach of statutory duty.

Companies House sanctions against the company, including restrictions on filing, which may escalate to fines.

A real-world scenario:
James, a director of three small UK companies, delayed verification until after his confirmation statement due date. His accounts were automatically flagged, leading to HMRC enquiry notices for missing filings. Early professional planning could have prevented this, demonstrating why advisers must proactively manage verification deadlines.

Special Cases and Exceptions

Corporate Directors

Corporate directors (companies acting as directors of other companies) currently do not need individual verification. However, the human officers controlling the corporate director may become subject to verification requirements in future phases. Advisers should monitor updates carefully.

Trusts and Overseas Entities

Trustees or overseas entities holding significant control may need verification once Companies House extends the requirement. In practice, this involves:

Preparing official documentation of beneficial ownership.

Liaising with UK-registered ACSPs or corporate lawyers.

Coordinating PSC verification deadlines with filings to avoid late penalties.

Integration With HMRC and Tax Compliance

Companies House ID verification is not directly a tax filing requirement, but it closely affects HMRC interactions:

Confirmation statement filing — incomplete due to unverified directors/PSCs can delay tax registration or filings.

Corporation tax return (CT600) — delays in Companies House filings may trigger HMRC queries.

Payroll and P11D obligations — if company records are incomplete, HMRC may question statutory submissions.

For self-employed directors or landlord clients, advisers must coordinate Companies House verification alongside self-assessment and corporation tax deadlines. This ensures compliance without risking fines or late penalties.

Practical Step-By-Step Guidance for Tax Advisers

Audit Your Client Base
- Identify directors, PSCs, and filers affected by ID verification.
- Check whether each individual has existing GOV.UK One Login credentials or requires ACSP support.

Prepare Documentation
- Verify passports, driving licences, or biometric residence permits.
- Ensure names and addresses exactly match Companies House records.

Set Internal Deadlines
- Factor in confirmation statement and filing dates to avoid late submissions.
- Communicate timelines clearly to clients.

Monitor Verification Status
- Check whether the personal code has been issued.
- Log verification dates against upcoming filing deadlines.

Coordinate with HMRC Compliance
- Ensure that corporation tax, payroll, and self-assessment obligations are not delayed by verification issues.

By following these steps, tax advisers can prevent common pitfalls: mismatched documents, late submissions, and client frustration.

Sanctions and Enforcement

Non-compliance is taken seriously:

Companies House may refuse filings from unverified directors/PSCs.

Fines for PSCs who fail to verify or notify changes within statutory timeframes.

Potential legal action for persistent failure, especially if linked to fraudulent activity.

In practice, most advisers see proactive management of verification deadlines as the only safe strategy. Waiting until the last minute leads to blocked filings and avoidable penalties.

Planning Tips for Corporate Tax Professionals

Schedule verification with annual reporting
- Align the verification of directors and PSCs with the company’s confirmation statement to minimise administrative burden.

Use ACSP services where needed
- For non-UK clients or those struggling with online verification, ACSPs can complete the process efficiently and ensure compliance.

Educate clients on timing and documents
- Directors, shareholders, and trustees must understand that verification delays affect filings and tax compliance.

Maintain audit trails
- Keep records of verification, dates, and personal codes for HMRC and Companies House inspection.

Real-World Example: Multi-Company Director

Sarah runs three small limited companies, each with different PSCs. Her accountant maps each director and PSC, checks documents, and schedules ID verification. By coordinating verification three months before confirmation statements are due, all filings are accepted without delay. Had she waited, blocked filings would have caused late filing penalties and possible HMRC enquiries — a scenario commonly seen in practice.