The PSC register is the public Companies House record of who controls a UK limited company. A person with significant control is anyone who meets at least one of five conditions, most commonly by owning or controlling more than 25 percent of the shares or voting rights. Every UK company and LLP must record its PSCs centrally at Companies House.
What is the PSC register?
The PSC register lists the individuals (and, in some cases, other companies or bodies) who exercise significant control over a UK company or limited liability partnership (LLP). It was introduced in April 2016 by the Small Business, Enterprise and Employment Act 2015 to make company ownership transparent and to prevent companies being used as fronts for money laundering or fraud.
Anyone can search the register free of charge on the Companies House website. Banks, lenders, investors and suppliers use it for due diligence. If your company’s PSC record does not match its shareholding, expect questions.
The register applies to almost all UK companies, including micro companies, dormant companies and companies with a single director. LLPs have their own version of the conditions. Limited partnerships and companies with shares traded on a regulated market such as the London Stock Exchange are generally exempt, because they are already subject to disclosure rules.
Who counts as a person with significant control?
An individual is a PSC if they meet at least one of five statutory conditions in relation to the company:
- Owns more than 25 percent of the company’s shares. The test is more than 25 percent. Holding exactly 25 percent does not meet this condition on its own.
- Controls more than 25 percent of the company’s voting rights. Again, more than 25 percent, not 25 percent exactly. Share classes matter here: alphabet shares or non voting shares can separate the share test from the voting rights test.
- Has the right to appoint or remove a majority of the board of directors. This can arise from the company’s articles of association or a shareholders’ agreement, even if the person holds no shares at all.
- Exercises, or has the right to exercise, significant influence or control over the company. This is the catch all. It covers shadow directors and people who pull the strings through nominees, trusts or family arrangements. It is deliberately broad.
- Exercises significant influence or control over a trust or firm which itself meets one of the first four conditions. This stops control being hidden behind trust structures.
If a corporate body (another company or an LLP) meets one of the conditions, and that body itself keeps a PSC register or is subject to listing disclosure rules, it is recorded instead of the individuals behind it. This is called a registrable relevant legal entity (RLE). Only the first registrable RLE in the chain is recorded.
Am I the PSC of my own company? Worked examples
Most searches on this topic are really self diagnosis. Here are the scenarios that cover the majority of UK micro companies.
Sole founder with 100 shares out of 100 issued. You meet condition 1 (more than 25 percent of shares), condition 2 (more than 25 percent of voting rights) and condition 4. You are the PSC. You need a PSC entry even though you are also the sole director. The director record and the PSC record are separate things.
Two founders, 50/50 split. Each holds 50 percent of the shares and voting rights, which is more than 25 percent. Both founders are PSCs. Each gets their own entry with the “over 25 percent to 50 percent” nature of control band.
Two founders, 60/40 split. The 60 percent holder meets conditions 1 and 2 and is a PSC. The 40 percent holder also meets conditions 1 and 2 (40 percent is more than 25 percent) and is also a PSC. A common mistake is assuming only the majority holder qualifies.
Four friends, exactly 25 percent each. None of them meets condition 1 or 2, because the test is more than 25 percent. The company would record “no PSC” unless one of them qualifies through conditions 3, 4 or 5, for example by having the right to appoint directors or by actually running the show. This edge case is why the exact wording matters.
You are a director but hold no shares. Directorship alone never makes anyone a PSC. But check conditions 3 and 4: if the articles let you appoint a majority of the board, or you exercise significant influence behind the scenes, you can still qualify.
Your spouse holds shares you gave them. The shareholding sits with your spouse, not you. Each person’s holding is tested separately. A common trap is transferring shares to a spouse to split income without realising it changes the PSC record.
The company is dormant. PSC obligations apply to dormant companies. Dormancy is not an exemption. This catches many founders out; our guide to dormant company accounts in the UK covers the filing side.
The nature of control bands, explained
When a PSC is recorded, Companies House shows the nature of control using prescribed bands. These are:
- Over 25 percent up to 50 percent: the PSC can block special resolutions. In practice this means blocking takeovers, changes to the articles and other major decisions.
- More than 50 percent but less than 75 percent: ordinary control. The PSC can pass ordinary resolutions alone but cannot pass special resolutions alone.
- 75 percent or more: the PSC can pass special resolutions alone, which includes the power to change the articles and approve major transactions.
Most founders never look at these bands, but lenders and investors read them. A 75 percent plus entry signals one person has unilateral control.
What information is public on the PSC register?
Companies House shows the following for individual PSCs, as of October 2026:
| Field | Public? |
|---|---|
| Full name | Yes |
| Month and year of birth | Yes (day of birth suppressed) |
| Nationality | Yes |
| Country of residence | Yes |
| Correspondence (service) address | Yes |
| Usual residential address | No, protected |
| Nature of control | Yes |
| Date they became a PSC | Yes |
Residential addresses and the day of birth are suppressed. You can use a correspondence address, such as an accountant’s office or a registered office service, so your home address never appears. People at serious risk of violence or intimidation can apply to have their information protected from public view.
What changed in November 2025?
This is the point where most existing guides are wrong. From 18 November 2025, companies are no longer required to keep their own local PSC register (or their registers of directors and secretaries). The obligation moved to the central Companies House register.
What this means in practice:
- You do not keep a PSC register at your office or registered address. The old 14 days to update your own register, then 14 days to notify Companies House cycle no longer exists.
- Changes are notified directly to Companies House, expected within 14 days of the change (per current Companies House guidance; confirm the current notification window in the official guidance before filing).
- The Companies House register is now the authoritative record, and Companies House has new powers to query, reject and annotate information that looks wrong.
- Note that the register of members (the shareholder record) is still kept locally. It was the PSC, director and secretary registers that were abolished.
If your existing accountant or an old online guide tells you to maintain a PSC register at your office, that advice expired on 18 November 2025.
Identity verification for PSCs: the 2026 deadlines
Under the Economic Crime and Corporate Transparency Act 2023 (ECCTA), people with significant control must now verify their identity with Companies House. This is the single biggest compliance change PSCs have ever faced, and as of October 2026 the transition window is nearly closed.
How verification works. You verify once, either through GOV.UK One Login (the digital route) or through an Authorised Corporate Service Provider (ACSP), such as an accountant or formation agent who is registered to do verification checks. After verification you receive an 11 character Companies House personal code. You keep that code and supply it whenever you act for the company, so one verification covers you.
Who must verify. Every PSC of a UK company must verify. Every director must verify. If you are both a director and a PSC, which describes most sole founders, you verify once and supply your personal code for both roles. You do not verify twice. Verification is personal to the individual. Your accountant cannot do it for you, although an ACSP can supervise the check.
The deadlines. New PSCs are expected to verify within 14 days of the change being notified. Existing PSCs fall into the transition timetable tied to the company’s confirmation statement, and the whole transition ends around mid-November 2026. A director who has not verified can block the company’s confirmation statement, because filings are rejected until the verification is in place.
This is time sensitive. If you have not verified your identity by November 2026, act now. Our companion guide to Companies House identity verification for directors explains the two verification routes step by step, including which route suits PSCs who are also directors.
The deadlines described here reflect third party guidance published up to August 2026. Confirm the current timetable against official gov.uk Companies House guidance before relying on it.
What happens if you get PSC compliance wrong?
The enforcement posture changed with ECCTA. Companies House is no longer a passive filing cabinet. As of October 2026:
- Companies House can query, reject and annotate filings that appear incorrect or inconsistent, including PSC information.
- Criminal offences apply for failing to notify PSC information, with potential fines and up to two years’ imprisonment for the most serious offences. These are criminal penalties, not admin fees.
- Companies can be restricted from filing key documents, including the confirmation statement, if identity verification is outstanding.
- Incorrect PSC records cause commercial damage before any penalty lands: banks and lenders check the register during due diligence, and a mismatch between shareholding and PSC records slows or blocks lending and investment.
Fear of penalties is understandable, but the regime is aimed at concealment and non compliance, not at honest founders who file correctly. The practical advice is simple: check your PSC record against your share register today, notify any change promptly, and verify your identity before the November 2026 backstop.
PSCs in LLPs
Limited liability partnerships have their own PSC conditions based on rights over surplus assets and voting rights rather than share capital. If you run a small LLP, the same principles apply: identify who controls the business, record them at Companies House, and verify their identity. The differences between company and LLP obligations are one reason to read our comparison of alternative business structures in the UK before choosing your structure.
Your PSC checklist for 2026
- Identify your PSCs today. Run through the five conditions against your current shareholding and any shareholders’ agreements. Use the worked examples above.
- Check the Companies House record matches. Search your company on the Companies House public register and compare the PSC entries with your register of members.
- Notify any changes promptly. Changes go straight to Companies House now, within the notification window (currently expected within 14 days). There is no local register step.
- Verify your identity. If you are a PSC and have not verified through GOV.UK One Login or an ACSP, do it before the November 2026 transition backstop.
- Record changes at incorporation. When you set up a new company, you file a statement of initial significant control naming your PSCs. Our walkthrough of how to register a business with Companies House covers the full formation sequence.
Frequently asked questions
Who is the PSC in a one person company?
The sole shareholder is the PSC, assuming they hold more than 25 percent of the shares (in a one person company, that is the whole 100 percent). The sole director still needs a separate PSC entry; the director record at Companies House is not enough on its own.
Is a director automatically a PSC?
No. Directorship alone does not make anyone a person with significant control. A PSC is determined by shareholding, voting rights, the right to appoint directors, or significant influence. Many directors are also PSCs because they own shares, but the roles are legally distinct and recorded separately.
Is a director a person with significant control?
A director is a person with significant control only if they meet one of the five conditions. In most micro companies the director is also the main shareholder, so they qualify through the shareholding test. A hired director with no shares and no control rights would not be a PSC.
Can a one person company have more than one PSC?
Yes, if more than one person meets the conditions. In practice a true one person company (one owner, no other control arrangements) has exactly one PSC. But if the sole owner holds shares through a trust, or someone else has the right to appoint directors, there can be additional PSCs.
Can the PSC be different from the director?
Yes. The most common example is an investor or family member who owns more than 25 percent of the shares but sits off the board, while a hired director runs the company day to day. The shareholder is the PSC; the director is not.
Can a non resident be a PSC of a UK company?
Yes. There is no UK residency requirement for PSCs. A non resident who meets one of the five conditions must be recorded on the register and, under ECCTA, must verify their identity like any other PSC.
Is a PSC’s home address public?
No. The usual residential address is protected and does not appear on the public register. Only the correspondence (service) address is public, which is why many founders use an accountant’s address or a registered office service.
If my company is small, do I need to do this?
Yes. PSC obligations apply to all UK companies regardless of size, including micro companies with a single director and shareholder. Dormant companies are not exempt either.
What if I cannot find information about who controls my business?
The company has a duty to take reasonable steps to identify its PSCs, including checking the register of members and shareholder agreements. If PSCs cannot be identified, the company must record that fact and keep trying. Ignoring the duty is itself an offence.
Can I become a PSC of my own company?
You do not “become” a PSC through an application. You are a PSC from the moment you meet one of the five conditions, and the company must record you. There is no registration application to submit for your own status; the company notifies Companies House of the change.
How frequently do I have to review my PSC information?
There is no fixed review cycle. The duty is event driven: notify Companies House promptly when a PSC changes, expected within 14 days of the change. It is good practice to check the record each time you file the confirmation statement. See our confirmation statement guide for the filing mechanics.
What is Companies House identity verification?
It is the ECCTA requirement that directors and PSCs prove who they are to Companies House, either through GOV.UK One Login or through an Authorised Corporate Service Provider (ACSP). After verification you receive an 11 character personal code that you supply in future filings.
Is 18 November 2026 the deadline for everyone?
The transition period for mandatory identity verification ends around mid-November 2026, but individual deadlines within the transition are tied to each company’s confirmation statement dates. New PSCs are expected to verify within 14 days of the change. Check the official gov.uk timetable for your company’s position.
What happens if one director has not verified?
An unverified director can block the company’s filings. Companies House rejects documents, including the confirmation statement, until verification is complete. This is why verification is not just a personal task: one holdout stalls the whole company.
I am both a director and a PSC, do I verify twice?
No. You verify your identity once and receive a single personal code. You then supply that code for both roles in filings. One verification, two submissions.
Does filing the confirmation statement early move my PSC deadline?
No. The 14-day PSC verification window runs from the day after your confirmation statement date, and filing the confirmation statement early does not move those dates.
As company secretary (not a shareholder), am I a PSC?
No, not by virtue of the secretary role. But check the other conditions: if you hold shares, have the right to appoint directors, or exercise significant influence or control over the company, you can still qualify.
As sole director and employee, is the director record at Companies House enough, or do I need a PSC entry too?
You need the PSC entry too, if you meet the conditions (and as a 100 percent shareholder you do). The director record and the PSC record are separate entries with different purposes. Contractors running personal service companies ask this constantly, and the answer is always the same: check your PSC status separately.
Conclusion
The PSC register answers one question: who really controls this company. If you own or control more than 25 percent of a UK limited company, that is almost certainly you, and you need a PSC entry on the central Companies House register. The old local register is gone, changes are notified directly, and identity verification is now mandatory with the transition ending in November 2026.
Check your PSC record today, notify any changes promptly, and verify your identity before the backstop. If you are choosing how to set up in the first place, compare sole trader vs limited company: choosing a limited company is what creates PSC obligations in the first place. For the full journey, start with our franchise vs starting your own business guide and follow the compliance steps through our starting a business in the UK 2026 guide. And if an investor is about to take a stake, note that buying more than 25 percent makes them a PSC too, which is worth understanding before you raise: see our guide to SEIS and EIS tax relief for founders.
Guidance, not professional advice. This article explains the PSC regime as of October 2026. Company law and Companies House procedures change; check official gov.uk guidance or speak to an accountant or solicitor before relying on it for a specific situation.
