UK Company Law Reforms from April 2026: What Businesses and Directors Need to Know 

April 2026 marks a significant consolidation point in the UK’s most far‑reaching company law reforms. While many of the changes were legislated earlier, this year represents the moment when the practical and enforcement consequences of those reforms begin to be felt across the market. 

At the centre of these developments is the Economic Crime and Corporate Transparency Act 2023 (ECCTA), which has fundamentally reshaped the role of Companies House and introduced significant changes to UK company law.  

This article outlines the key changes relevant from April 2026, their strategic impact on companies and directors, and the steps businesses should now be taking. 

1. Statutory Registers: A Shift in Where Records Are Kept 

Every UK company is required by law to hold and maintain certain statutory registers. Historically, these registers were primarily maintained internally by the company, even though much of the same information was also filed at Companies House. 

From 18 November 2025, that position changed. Companies are no longer required to keep internal statutory registers for the following categories: 

• Directors (or equivalent officers) 

• Directors’ residential addresses 

• Secretaries 

• People with Significant Control (PSCs) 

While the obligation to maintain these registers internally has been removed, it is important to be clear about what has not changed. 

What has not changed 

Companies must still: 

• Register this information with Companies House, and 

• Keep it accurate and up to date at all times 

The legal responsibility for accuracy remains firmly with the company and its directors, as mandated by changes to UK company law. 

Key closure dates 

• 18 November 2025: 
  The option to hold information about directors, secretaries, and PSCs on the central register was removed. 

• 26 January 2026: 
  The option to hold information about members (shareholders) on the central register was removed. 

2. Business Occupation No Longer Required for Directors 

Another practical change introduced alongside the register reforms is the removal of the requirement to provide occupation when appointing a director at Companies House. 

This information is no longer required as part of: 

• New director appointments, or 

• Updates to existing director records 

This change reflects a broader policy objective to ensure that information held on the public register is relevant, reliable, and proportionate. 

3. Ongoing Requirement to Maintain a Register of Shareholders 

Despite the removal of several internal register requirements, one core obligation remains unchanged: 

Every company must maintain a register of shareholders (members). 

This register must be: 

• Fully up to date, and 

• Kept either: 

• at the company’s registered office, or 

• at a Single Alternative Inspection Location (SAIL) address 

Shareholder information at Companies House 

In parallel, ECCTA introduces measures to ensure that Companies House itself holds more complete and accurate ownership information. 

When these measures come into force: 

• companies must tell Companies House the full names of all shareholders; and 

• companies will be required to provide a full shareholder list when filing their next confirmation statement. 

This brings confirmation statements much closer to a verified ownership snapshot rather than a simple compliance requirement. 

Companies that are exempt from providing People with Significant Control (PSC) information like certain listed companies will also be subject to enhanced disclosure. They will need to provide further details explaining: 

• the basis of the exemption; and 

• where their shares are traded, including the relevant regulated market. 

The intention is to ensure that exemptions do not create opacity in the ownership. 

4. Restrictions on the use of corporate directors 

Ownership transparency reforms are reinforced by tighter controls on corporate directors in line with changes to Companies House. 

Going forward: 

• only UK corporate entities with legal personality may be appointed as corporate directors; and 

• the directors of those corporate directors must be natural persons whose identities are verified. 

This significantly limits the use of layered corporate directorships and overseas entities to obscure control, and ties corporate appointments back to identifiable individuals subject to verification and accountability. 

5. Changes to Limited Partnerships 

Alongside company‑focused reforms, the ECCTA introduces a major overhaul of the limited partnerships (LPs) regime, aimed at increasing transparency and preventing misuse. While these measures require secondary legislation before they are implemented, the direction of travel is settled and LPs should now be preparing. 

Disclosure and filing obligations 

In the future, limited partnerships will be required to: 

• provide partners’ full names, dates of birth, and usual residential addresses; 

• maintain a registered office address in the UK, located in the same country as the LP’s registration (for example, a Scottish LP must have a registered office in Scotland); 

• provide a Standard Industrial Classification (SIC) code; and 

• file an annual confirmation statement, confirming the accuracy of registered information. 

Mandatory filing through an authorised agent 

LPs will be required to submit filings through an Authorised Corporate Service Provider (ACSP) registered with Companies House. This requirement is designed to ensure LP data is verified, reliable, and fit for regulatory use, bringing LPs closer to the corporate compliance model applied to companies and LLPs. 

New regulatory powers 

Once implemented, the reforms will give authorities new powers to: 

• close and restore limited partnerships; 

• apply sanctions for non‑compliance; 

• protect partners’ information where appropriate; and 

• operate a statutory compliance and enforcement process. 

These changes represent a fundamental shift away from the historically light‑touch regulation of LPs and will have particular impact on fund and property structures. 

6. End of the Identity Verification Transition Period 

A further major milestone in the Companies House reforms is the end of the identity verification (IDV) transition period, which spans late 2025 into 2026 and has significant practical implications for directors, owners, and anyone filing information on behalf of a company. 

From 18 November 2025, Companies House introduced mandatory identity verification for: 

• company directors, 

• people with significant control (PSCs), and 

• individuals who file information with Companies House. 

Since that date, only verified individuals or Authorised Corporate Service Providers (ACSPs) have been permitted to submit filings. However, a transitional period applies to existing directors and PSCs to allow time for compliance. 

The transition period is expected to end in Autumn 2026. By that point: 

• anyone who owns, runs, controls, or files on behalf of a company must have verified their identity; and 

• compliance and enforcement activity will begin in respect of individuals who have failed to do so. 

Once the transition period ends, acting as a director or filing information without verification will constitute a breach of companies legislation and may lead to financial penalties. 

Personal codes and confirmation statements 

Once an individual successfully verifies their identity, Companies House issues a personal code, which is used to link that verified identity to one or more company roles. 

From 18 November 2025 onwards, companies are required, as part of the confirmation statement process, to: 

• confirm that all directors have been identity‑verified; and 

• include each director’s personal code where required. 

This makes the confirmation statement a key enforcement mechanism for identity verification during and after the transition period. 

Practical guidance for companies and directors 

Early verification is strongly recommended to avoid last‑minute filing difficulties as confirmation statement deadlines approach; 

Companies that rely on external advisers for filings should ensure that: 

• all directors and PSCs have completed ID verification, 

• personal codes have been provided to the relevant ACSP or filing agent, and 

• internal compliance records reflect verified status as required by the registrar. 

7. Companies House Fee Increases and Enforcement Funding 

To fund its expanded regulatory role, Companies House increased a wide range of statutory fees from 1 February 2026. Key points include: 

• increased incorporation and confirmation statement fees; 

• significantly higher costs for paper filings; and 

• new and increased fees across companies, LLPs, limited partnerships, overseas entities, and restorative procedures. 

Digital filing is now not only encouraged but economically incentivised, and compliance costs should be treated as a permanent operating expense rather than incidental administration. 

A full and current schedule of Companies House fees remains available on GOV.UK. 

Conclusion: 

Taken together, the April 2026 company law reforms establish a new baseline for UK corporate compliance. 

For boards and advisers, the message is clear: 

• governance systems must be accurate and current; 

• registers and filings must align seamlessly; and 

• limited partnerships can no longer operate at the margins of regulation; 

Businesses that treat these reforms as strategic governance changes rather than technical updates will be best placed to manage risk, transactions, and growth in the years ahead.