Understanding the Confirmation Statement and PSC Register
2026 Update: New Identity Verification Rules, Fee Changes, and Compliance Requirements
The confirmation statement and register of persons with significant control are fundamental compliance obligations for UK companies. Following the Economic Crime and Corporate Transparency Act 2023, 2026 brings transformative changes including mandatory identity verification, increased fees, and stricter enforcement powers for Companies House.
Key Changes for 2026 at a Glance
The landscape of company compliance has shifted dramatically. Here are the most significant updates taking effect this year.
| Change | Previous Position | 2026 Position | Effective From |
|---|---|---|---|
| Confirmation Statement Fee | £13 (digital filing) | £50 (digital filing) | 1 February 2026 |
| Director ID Verification | Voluntary | Mandatory for all existing directors | By November 2026 |
| PSC Identity Verification | Voluntary | Mandatory with 14-day window | From confirmation statement date |
| Maximum Fine for Non-Compliance | £1,000 (typically) | Up to £10,000 | Now in force |
| Shareholder Information | Basic details | Full names required in register of members | From first confirmation statement after 4 March 2024 |
What is a Confirmation Statement?
The confirmation statement (form CS01) is a document that all limited companies, LLPs, and some partnerships must file with Companies House at least once every 12 months. It replaced the annual return in June 2016 and serves as a snapshot of your company’s key information.
- Registered office address and (new for 2026) registered email address
- Director and secretary details (with verification status now shown)
- Persons with significant control and their verification status
- Statement of capital (share details) and shareholder information
- SIC codes (industry classification codes)
- Trading status of shares
- Confirmation that the company is carrying out lawful activities
Confirmation Statement vs Annual Accounts
A common source of confusion is the difference between these two filings. They serve entirely different purposes.
| Aspect | Confirmation Statement | Annual Accounts |
|---|---|---|
| Purpose | Confirms company information is accurate | Shows financial performance and position |
| Content | Non-financial: officers, shares, addresses, persons with significant control | Financial: profit & loss, balance sheet, notes |
| Filing Deadline | 14 days after review period ends | 9 months after financial year end (private companies) |
| Late Penalty | No automatic fine, but risk of strike-off | Automatic penalties from £150-£1,500 |
| Companies House Fee (2026) | £50 (digital filing) | £0 (no fee) |
| Filing Frequency | At least annually (can be more often) | Annually |
Understanding the PSC Register
A person with significant control (PSC) is someone who owns or controls a company. The PSC register (now maintained at Companies House rather than as a local register since November 2025) records these individuals. The register of persons with significant control is a public document designed to increase transparency around company ownership.
1 Who is a PSC?
A person with significant control is anyone who meets one or more of these conditions:
- Holds more than 25% of shares in the company
- Holds more than 25% of voting rights
- Has the power to appoint or remove the majority of directors
- Exercises significant influence or control over the company
- Holds the right to exercise significant influence or control over a trust or firm that meets any of the above
This could include major shareholders, investors with board authority, founders retaining control, or family members with voting power.
2 PSC Information on the Register
The register of persons with significant control must include for each PSC:
- Name, date of birth, nationality, country of residence
- Service address and usual residential address (protected)
- Date they became a PSC
- Nature of control (which conditions they meet)
- NEW: Verification status (whether identity has been verified)
3 New Requirement: Full Shareholder Names
Under the ECCTA 2023, companies must now provide the full names of shareholders in their register of members and submit a full shareholder list when filing their confirmation statement. This enhances transparency and helps verify PSC information.
The 2026 Identity Verification Revolution
The most significant change for 2026 is the mandatory identity verification for directors and PSCs. This is a cornerstone of the government’s efforts to tackle economic crime and improve the accuracy of the Companies House register.
Step 1
Verify Identity
Use GOV.UK One Login or via an Authorised Corporate Service Provider (ACSP)
Step 2
Receive Personal Code
You’ll receive a unique personal code once verification is complete
Step 3
Provide Code
Submit your code to Companies House for each role you hold
When Must PSCs Verify Their Identity?
The timing depends on your specific circumstances:
| Scenario | Verification Deadline | Example |
|---|---|---|
| Director and PSC of the same company | Within 14 days starting from the day after the company’s confirmation statement date | Confirmation statement date 31 March 2026 → verification period 1-14 April 2026 |
| PSC but not a director | Within the first 14 days of your birth month | Birthday 24 February → verification period 1-14 February 2026 |
| New PSC appointed after 18 November 2025 | Within 14 days of the date on the direction letter, or when added to register | Added 10 June 2026 → verify by 24 June 2026 |
If you file your confirmation statement on the exact date the review period ends (rather than waiting for the 14-day filing window), you cannot provide your PSC verification details at the same time. You must wait until the following day when your 14-day PSC window begins. Companies House recommends waiting until the day after the confirmation statement date to file, to complete both in one transaction.
How to Verify Identity
There are three ways to complete identity verification:
- Direct via GOV.UK One Login: Complete online, or book a Post Office appointment for in-person verification
- Via an Authorised Corporate Service Provider (ACSP): Accountants, solicitors or company agents registered with Companies House can verify your identity using electronic IDVT software
- Via paper documents with an ACSP: Using approved documents (two from List A, or one from List A and one from List B, with at least one photographic ID)
Once verified, you receive a personal code. You must then:
- Provide this code for each PSC role you hold using the ‘Provide identity verification details for a PSC’ service
- If you’re also a director, your code will be included when filing the confirmation statement
- The public register will show a ‘Verified’ label against your name once complete
New Companies House Fees (Effective 1 February 2026)
From 1 February 2026, a comprehensive package of fee increases applies.
| Transaction | Channel | New Fee (from 1 Feb 2026) |
|---|---|---|
| Incorporation | Digital | £100 |
| Incorporation (same day) | Digital (software only) | £156 |
| Confirmation statement | Digital | £50 |
| Confirmation statement | Paper | £110 |
| Change of company name (same day) | Digital | £85 |
| Voluntary strike off | Digital | £13 |
| Administrative restoration | Paper | £341 |
Consequences of Non-Compliance
Companies House now has significantly enhanced enforcement powers.
- Financial penalties: Up to £10,000 for serious breaches
- Strike off: Companies House can strike your company off the register without court proceedings
- Rejection of filings: Incorrect or incomplete filings can now be rejected
- Criminal offences: Failing to verify identity as a PSC may be an offence with potential fines
- Public note: A note may be displayed on the public register for non-compliant PSCs
- Confirmation statement penalties: While no automatic late filing penalty exists, persistent failure can lead to prosecution and fines up to £5,000
Authorised Corporate Service Providers (ACSPs)
From spring 2026, any third-party filing documents on behalf of a company must be registered as an ACSP. This includes accountants, solicitors, and company formation agents.
- Must be supervised by a UK AML supervisory body (e.g., ICAEW, ACCA)
- Can verify client identities for Companies House purposes
- Name of the ACSP that verified an individual appears on the public record
- Must use compliant verification methods (electronic IDVT or approved manual checks)
Practical Compliance Checklist for 2026
For Directors
✓ Verify identity before November 2026
✓ Obtain personal code
✓ Provide code on next confirmation statement
For PSCs
✓ Check your 14-day window
✓ Verify identity
✓ Provide code via PSC verification service
For Companies
✓ Budget for £50 filing fee
✓ Prepare full shareholder list
✓ Ensure registered email address on file
Key 2026 Dates Summary:
• 1 February 2026: New fees apply for confirmation statements and other filings
• Throughout 2026: PSCs must verify within their specific 14-day windows
• By November 2026: All existing directors must complete identity verification
• Spring 2026 onwards: Only verified individuals or ACSPs can file documents
Common Questions Answered
? Do dormant companies need to file a confirmation statement?
Yes. All registered companies, including dormant companies, must file an annual confirmation statement to confirm their information is accurate.
? What if my company details haven’t changed?
You must still file a confirmation statement confirming that no changes have occurred. The statement confirms the information is accurate as at the review period end date.
? How do I check if verification is complete?
Search the Companies House register and look at the ‘People’ tab for your company. Verified roles will show a ‘Verified’ label.
? What if my personal details don’t match Companies House records?
You will not be able to connect your verified identity. You must update your details with Companies House before verifying.
? Can I get an extension if I can’t verify on time?
Yes, you can request a 14-day extension before your deadline passes using the online service.
Need Help with 2026 Compliance?
The new confirmation statement and register of persons with significant control verification requirements represent the biggest change in UK company law for over a century. Our team can help you navigate identity verification, ensure your filings are compliant, and avoid costly penalties.
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