June 19, 2026 · Gullia Filing Team
2026 UK PSC Register and Confirmation Statement Compliance Guide
A comprehensive guide to managing your UK Persons of Significant Control (PSC) register and filing the CS01 Confirmation Statement under 2026 Companies House regulations.
TL;DR: In 2026, UK companies must file a Confirmation Statement (CS01) annually within 14 days of their review period and maintain a verified Persons of Significant Control (PSC) register. Failure to comply can lead to director prosecution, a 5,000 GBP fine, and the compulsory dissolution of the company.
2026 UK Corporate Compliance: Navigating the PSC Register
Maintaining a valid PSC register and Companies House annual confirmation is the cornerstone of UK corporate transparency in 2026. Since the full implementation of the Economic Crime and Corporate Transparency Act, the requirements for identifying and verifying those who hold power in a private limited company have become significantly more stringent. Every UK entity must ensure that its internal PSC register matches the public record at Companies House, reflecting real time changes in ownership or control.
Identifying a Person of Significant Control (PSC)
In 2026, the definition of a PSC remains rooted in the 25% threshold, but with enhanced scrutiny on indirect control. An individual is a PSC if they meet any of the following criteria:
- Ownership of more than 25% of the company's shares.
- Holding more than 25% of the company's voting rights.
- The right to appoint or remove a majority of the board of directors.
- The exercise of significant influence or control over the company.
- Significant influence or control over a trust or firm that meets any of the above.
Mandatory Identity Verification for PSCs
A critical update for 2026 is that all PSCs must have their identity verified by Companies House. This measure was introduced to prevent the use of straw men or fictitious identities in UK corporate structures. A PSC cannot be officially registered on the public record until they have completed a digital ID check using biometric documentation or through an Authorised Corporate Service Provider (ACSP).
The Confirmation Statement (Form CS01) Requirements
The Confirmation Statement, formerly known as the Annual Return, is a mandatory filing that confirms a company's essential data is up to date. Unlike the annual accounts, which focus on financial performance, the CS01 focuses on administrative accuracy.
What Information is Verified?
During the filing of the Confirmation Statement, directors must check and confirm the following details:
- Registered office address and SAIL address (if applicable).
- The full list of directors and the company secretary.
- The PSC register and verification status of each person.
- Statement of capital and shareholder details.
- Standard Industrial Classification (SIC) codes reflecting business activities.
Comparison of Confirmation Statement vs. Annual Accounts
| Feature | Confirmation Statement (CS01) | Annual Accounts |
|---|---|---|
| Purpose | Verify administrative and ownership data | Report financial performance and tax liability |
| Frequency | Once every 12 months | Once per financial year |
| Filing Deadline | 14 days after the review period | 9 months after financial year end |
| Publicly Visible | Yes, including shareholder names | Yes, though small companies use micro-entity formats |
| Penalty Type | Criminal prosecution and strike-off | Automatic civil financial penalties |
Managing Changes Throughout the Year
While the Confirmation Statement is an annual event, changes to the PSC register must be recorded internally within 14 days and notified to Companies House within a further 14 days. You should not wait for the annual confirmation to report a new PSC or a change in share concentration. The CS01 acts as a final catch-all to ensure nothing was missed during the preceding 12 months.
Updating Share Capital and SIC Codes
If your company issued new shares or changed its business model (SIC code) in 2026, the Confirmation Statement is the primary mechanism for the public record to reflect these changes. Ensure that the share classification (Ordinary, Preference, etc.) and the aggregate nominal value are reported accurately to avoid discrepancies with your corporate tax filings.
2026 Compliance Checklist for UK Directors
To avoid legal action or the loss of your company's good standing, follow this monthly compliance roadmap:
- Month 1 to 10: Monitor any transfers of shares or changes in voting rights. If a shareholder crosses the 25% mark, update the internal PSC register immediately.
- Month 11: Verify the identity of any new PSCs via the Companies House digital portal.
- Anniversary Date: Your review period ends. Ensure all SIC codes accurately reflect your current revenue streams.
- Anniversary + 14 Days: Deadline to file Form CS01 and pay the annual fee (currently 34 GBP for digital filings as of 2026).
- Post-Filing: Download the filing receipt and store it in your corporate secretarial folder.
How Gullia Filing Helps
Gullia Filing provides seamless corporate secretarial services for UK companies, ensuring your PSC register is always compliant and your Confirmation Statements are filed on time. We handle the biometric verification coordination for international directors and manage complex share capital updates. Our team ensures you never miss a deadline or face the threat of company strike off.
Questions about: 2026 UK PSC Register and Confirmation Statement Compliance Guide
4 curated questions answered directly for this topic. Unique to this post.
The UK Confirmation Statement (Form CS01) must be filed at least once every 12 months. The filing window opens on the anniversary of your company incorporation or the last statement date. You have exactly 14 days from the end of your review period to submit the filing to Companies House. Failure to file within this window is a criminal offense and can lead to company strike off or prosecution of directors.