Companies House reform: Are you ready?

James Young - Head of Corporate, Harding Evans

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Implementation of the Economic Crime and Corporate Transparency Act (ECCTA) continues in 2026, bringing further reforms to Companies House and greater transparency requirements for UK companies and other legal entities. James Young, Head of Corporate at Harding Evans, explains what business owners and directors need to know.

The reforms are designed to tackle fraud, money laundering and wider economic crime. A central theme is identity verification, meaning directors, business owners and those involved in company filings should understand what is changing and when.

Compulsory ID verification for presenters and third-party agents

Anyone delivering documents to Companies House, whether for themselves or another person, will need to have their identity verified unless they are an employee of an Authorised Corporate Service Provider (ACSP). Third-party agents will only be able to file documents if they are registered as ACSPs. These measures were expected in Spring 2026 but have now been delayed to “no earlier than November 2026”.

ID verification for Relevant Legal Entities

Directors and Persons of Significant Control (PSCs) have been required to verify their identities since November 2025. The rules will extend to Relevant Legal Entities (RLEs) that qualify as PSCs, requiring them to identify a “relevant officer” whose identity must be verified. Nominated directors of corporate general partners of limited partnerships will also need verification. Corporate directors are also expected to be brought within similar requirements in due course.

Limited partnership reform

By the end of 2026, Companies House should be able to require limited partnerships to provide more information. Limited partnerships will need to maintain an “appropriate address” in the part of the UK where they are registered, ensuring a UK connection. Changes to partner details must be notified within 14 days, and annual confirmation statements will be required.

Restrictions on corporate directors

The ECCTA transition plan confirms that corporate directors will be restricted. Any corporate director must have an all-natural person board, and those directors will need to verify their identities. Overseas companies will no longer be able to act as corporate directors of UK companies. There is currently no implementation deadline, but affected companies should review their structures now.

Accounts reform

The ECCTA will also change annual accounts filing. Planned reforms include software-only filing, removing the option for small companies and micro-businesses to file abridged accounts, and limiting how often a company can shorten its accounting reference period. These changes were due in April 2027, but Companies House has confirmed the reforms remain under review and will be delayed. Companies will receive at least 21 months’ notice before implementation.

If you need advice on the forthcoming changes, please email me at commercial@hevans.com, I would be happy to assist.