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PSC register Companies House: What directors must know

People with Significant Control (PSC) rules are a key part of company compliance in the UK. Every director and company owner needs to understand the PSC register Companies House obligations so you can identify, record and report anyone who exercises significant control over your business.

This guide explains what a PSC is, how to run and file the register, practical steps for complex ownership structures and how to handle identity verification and protected information in 2026/27. Use it to check your processes and know when to seek professional advice.

What is a PSC and why the register matters

The PSC concept covers people or legal entities that have significant influence or control over a company. The PSC register Companies House requirement exists to improve transparency about beneficial ownership UK and to prevent misuse of companies in fraud, tax evasion and money laundering.

Keeping an accurate PSC register helps directors meet their legal duties. It also reassures investors, banks and partners that the company discloses who really controls it. Failure to maintain a correct register can lead to regulatory scrutiny and complications when dealing with third parties.

Who counts as a person with significant control

The law defines several ways someone may be a PSC. In practice you should consider whether a person or entity:

  • Holds a substantial proportion of shares or voting rights in the company
  • Has the right to appoint or remove a majority of the board of directors
  • Has rights or arrangements that give them significant influence or control over the company
  • Holds rights in relation to trusts or other arrangements that confer effective control

If you are unsure whether an individual or company meets the test, check Companies House guidance and the official definitions. Complex ownership structures, nominee shareholders and certain trusts can make the assessment harder, so document your reasoning and seek professional help where needed.

What information goes on the PSC register

Companies must record key facts about each PSC. The register typically includes identity details and the nature of the person’s control. Because rules can change, consult Companies House for the exact fields you must collect and publish.

Where to keep the PSC register – company and public records

There are two related but distinct records to understand:

  • The company’s internal PSC register – every company must keep its own register of people with significant control. This is the primary record and should be kept up to date and stored securely.
  • The public record at Companies House – certain PSC details are required to be provided to Companies House and will appear on the public register unless a protective regime applies.

You must maintain both records in line with legal requirements and ensure consistency between them. The company register should be the source of truth for internal governance and filings.

PSC filing with Companies House – the process and practical steps

Companies are required to provide PSC information to Companies House, typically at formation and when there are changes. Rather than providing precise timings here, check the official Companies House resources for the specific filing steps and deadlines.

Practical steps for PSC filing:

  • Identify potential PSCs by reviewing share ledgers, directors' service agreements and any trust arrangements
  • Gather the information Companies House requires and confirm what can be publicly displayed
  • Verify the identity of new officers and certain beneficial owners per Companies House identity verification guidance: https://www.gov.uk/guidance/verify-your-identity-for-companies-house
  • Update the company PSC register and submit required updates to Companies House
  • Keep records of enquiries made to shareholders and responses received

Document each step so you can demonstrate compliance if questioned by authorities or third parties.

Identity verification – what companies should know

Companies House has introduced identity verification processes for people involved in setting up, running, owning or controlling companies. This process is important for directors, company officers and may be relevant when confirming PSCs.

Completing identity checks helps guard against fraudulent incorporations and ensures the public register accurately reflects real people.

Protected information and when you can hide details from the public register

In certain limited circumstances the law permits companies to protect specific PSC details from public view. Typical situations include where disclosure would put the person at risk or where sensitive information relates to minors or victims of wrongdoing.

  • Protection is not automatic – directors or PSCs must apply and meet specific criteria set by Companies House and law
  • If an application for protection is granted, the protected information is still held by Companies House but is not visible on the public register

If you believe a PSC should have information protected, check Companies House guidance and consider legal advice to prepare a robust application.

Complex ownership structures – corporate PSCs, trusts and nominees

Identifying the ultimate beneficial owner can be challenging when ownership is layered through companies, trusts or nominee arrangements. In these situations:

  • Map ownership chains and identify any corporate entities that may themselves have PSCs
  • Where a corporate entity is identified as a PSC, determine whether the ultimate owners of that corporate entity should be treated as PSCs under the rules
  • Look at trust deeds and trustees to understand who benefits or controls the trust – some trusts will create PSC obligations
  • Be cautious with nominee shareholders – the legal owner on the share register may not be the beneficial owner

Practical approaches include requesting declarations from shareholders, obtaining copies of company ownership documents, and carrying out enhanced due diligence where risks are higher.

Dealing with disputes and uncooperative shareholders

Occasionally a shareholder will refuse to cooperate with enquiries about PSC status. In that situation:

  • Keep clear written records of all attempts to obtain information
  • Use legally framed requests where appropriate – a shareholder declaration form can be requested under company law in some cases
  • If a shareholder fails to provide required information, there may be legal remedies or liabilities that apply to non-compliant individuals

If breach of duties or deliberate non-compliance is suspected, consult a solicitor or an accountant experienced in company compliance to consider next steps.

Board responsibilities and internal controls

Directors have a duty to ensure the company meets its statutory obligations. For PSC matters you should:

  • Assign internal responsibility for maintaining and reviewing the PSC register
  • Include PSC checks in onboarding processes for new shareholders and when shares are transferred
  • Train the board and company secretary on PSC obligations and Companies House filing processes
  • Integrate PSC reviews into regular governance and audit cycles

Good controls reduce the risk of missed filings and the reputational damage associated with inaccurate public records.

Record keeping and audit readiness

Keep comprehensive records to support PSC entries and changes. Useful documents include:

  • Copies of share transfers, allotments and certificates
  • Declarations or questionnaires returned by shareholders and beneficial owners
  • Trust deeds and corporate ownership documents for corporate shareholders
  • Communications documenting enquiries and responses

Well-structured records make it easier to prepare statutory filings and respond to due diligence requests from banks, investors and regulators.

Interaction with other compliance regimes – AML and beneficial ownership UK frameworks

PSC rules sit alongside anti-money laundering and wider beneficial ownership UK transparency requirements. Companies and their advisers need to consider both when conducting checks.

  • Banks and regulated firms will often require evidence of PSC checks as part of their onboarding
  • Some transactions may trigger enhanced due diligence and reporting obligations under AML rules

If your business operates in a higher-risk sector or deals frequently with international ownership structures, ensure your compliance framework covers both PSC register Companies House duties and AML obligations.

Common mistakes and how to avoid them

Avoid these frequent errors:

  • Treating the share register as the only source of truth without mapping beneficial ownership UK
  • Failing to update the PSC register after share transfers or changes in control
  • Not following the latest identity verification processes required by Companies House
  • Not documenting enquiries or decisions about whether someone is a PSC

Prevent problems by building PSC checks into routine processes, using standard forms, and keeping the register under regular review.

When to get professional help

Seek expert advice if any of the following apply:

  • Ownership structures include trusts, offshore entities or nominee arrangements
  • You cannot identify ultimate beneficial owners from available records
  • A PSC requests protected information or you need to apply for a restriction
  • You face disputes with shareholders about control or ownership

An accountant, corporate solicitor or a specialist compliance advisor can help ensure your PSC register Companies House filings are correct and defensible.

Practical checklist for directors – keeping your PSC register Companies House compliant

  • Review current shareholders and directors to identify possible PSCs
  • Map any corporate ownership structures and trusts
  • Ask shareholders to complete declarations on their status and beneficial ownership
  • Verify identities where Companies House guidance requires verification: https://www.gov.uk/guidance/verify-your-identity-for-companies-house
  • Update the company PSC register and file any required updates with Companies House
  • Consider whether any PSC information should be protected and apply if appropriate
  • Keep clear records and update the register whenever ownership or control changes

Helpful official resources

Use these pages to confirm precise requirements, filing routes and to access official forms and services.

UK tax and legal accuracy

This article is for informational purposes only and does not constitute professional tax or financial advice. Please speak to a qualified accountant before taking action. This information refers to the UK tax year 2026/27 and the Companies House rules current at the time of publication. Always check the latest guidance on GOV.UK or consult a qualified adviser for firm deadlines, thresholds and legal requirements.

Frequently asked questions

What is the PSC register Companies House requirement?

The PSC register Companies House requirement means companies must record people or entities that have significant control and, where applicable, provide that information to Companies House. Check official guidance for the exact filing steps and what is public.

When should PSC information be updated with Companies House?

Companies must update their internal PSC register promptly when circumstances change and make any required updates to Companies House. For precise timings and how to submit changes, see Companies House guidance or contact an adviser.

Can a PSC hide their personal details from the public register?

In limited and specific circumstances a PSC may apply to protect some personal details from the public register. This is subject to strict tests and an application process with Companies House.

How do I identify the ultimate beneficial owner in a corporate chain?

Map the ownership chain and inspect corporate records, trust documents and shareholder agreements. Where the chain is unclear, seek professional help to perform enhanced due diligence.

What happens if a shareholder does not respond to a request for PSC information?

Keep written records of your attempts to obtain the information and seek legal advice if necessary. There are legal mechanisms available in some cases, but take care to follow proper processes.

Summary and next steps

Keeping your PSC register accurate and up to date is essential for legal compliance, good governance and doing business with confidence. Start by reviewing your current registers, mapping ownership structures and following Companies House identity verification guidance where needed. If you have complex ownership, contested control or need help preparing filings, Figures can guide you through the process.

  • Need help mapping beneficial ownership UK or preparing PSC filings? Book a discovery call with Figures to discuss practical next steps and compliance support: /book a discovery call

For related services we provide, see:

Staying on top of PSC obligations protects your company and its directors. If in doubt, check the GOV.UK links above and get specialist advice to close any gaps in your compliance processes.