The Economic Crime and Corporate Transparency Act 2023 fundamentally reshapes the relationship between UK directors and Companies House. The most visible change for ordinary directors is the new identity verification (IDV) requirement, which is being phased in during 2026. If you are a director, person with significant control (PSC), or someone who files documents with Companies House, this affects you directly.
What identity verification actually involves
Every director and PSC of a UK company must have their identity verified to a standard equivalent to Anti-Money Laundering due diligence. There are two routes:
- Direct verification with Companies House via the GOV.UK ID Check app, using a passport or UK driving licence and a facial recognition step. This is free.
- Verification via an Authorised Corporate Service Provider (ACSP) — typically your accountant, solicitor, or company formation agent — who confirms your identity using their existing AML processes and submits the verification record to Companies House.
Both routes produce a verified identity that is then linked to your director record. The verification is a one-time exercise per individual; once verified, you can use the same identity across multiple director appointments.
Who must verify, and by when
The phased timeline currently set out by Companies House:
- Existing directors and PSCs: must verify during a 12-month transitional window that began in November 2025. The deadline for most directors is November 2026.
- New directors: must verify before being appointed. As of spring 2026, you cannot be added to the register without a verified identity.
- Filers: anyone who files documents on behalf of a company (e.g. a bookkeeper submitting confirmation statements) must also be verified.
The consequences of not verifying
This is not a soft deadline. Failing to verify within your window will be a criminal offence (for the individual) and a separate offence for the company. The Registrar also gains the power to annotate the register to flag unverified individuals, to reject filings from unverified filers, and ultimately to strike off companies that cannot operate because their directors are unverified. Financial penalties run up to £10,000 per offence under the regulations.
Special cases: nominees, foreign directors and corporate directors
Several edge cases are worth flagging:
- Foreign-resident directors: must still verify. The GOV.UK app works internationally if you have a chip-enabled passport. Otherwise, an ACSP route is required.
- Nominee directors: there is now an explicit obligation to disclose nominee status to the company, and the underlying principal must be a PSC if their interest crosses the 25% threshold.
- Corporate directors: the law has long required at least one human director, but new rules effectively prohibit most corporate director appointments going forward unless the corporate entity itself meets specific criteria.
Why use an ACSP instead of the direct route?
The direct GOV.UK route is free and works well for UK-resident individuals with valid documents. The ACSP route makes more sense if:
- You hold multiple directorships and want a single verification done robustly.
- You are forming a new company and want the IDV done at the same time as incorporation.
- Your documents are imperfect (e.g. recently renewed passport, address mismatch on driving licence).
- You need a clean audit trail for an upcoming due diligence or financing process.
PushDigits is registered as an ACSP and routinely verifies clients alongside UK company formation. For existing directors, we offer a standalone director verification service that fits into a 20-minute video call.
What to gather before your verification
- A valid photo ID — passport (preferred) or UK driving licence.
- Proof of address dated within the last three months (utility bill, bank statement, council tax).
- National Insurance number (for UK-resident directors).
- Date and place of birth as recorded on Companies House.
A note on the wider register reforms
IDV is just one strand of the Companies House reform package. Other changes happening in parallel include enhanced PSC reporting, stricter rules on registered office addresses (must be an "appropriate address" capable of receiving post), and a phased move towards mandatory iXBRL accounts filing for all small and micro entities. We cover these in more depth in our insights library.
If you would like PushDigits to act as your ACSP and complete your verification, book a verification slot, or reach our company secretarial team via the contact page. For multi-director groups or international structures, our team has handled complex verifications across UK, UAE and EU directorships.