Company law and admin: Accountapedia section index

Companies House filings, directors’ duties, shares and dividends, company records and the company law rules directors deal with in practice.

This section index lists all 465 Accountapedia entries on company law and admin in alphabetical order. To browse every section, go back to the Accountapedia home page.

All 465 entries

• A company is using my address without permission
• A company’s lien on its shares
• A company’s statutory registers
• AA01: changing your company’s accounting reference date
• Accounts filing for an overseas company’s UK establishment
• Adjourning a general meeting
• Advance subscription agreements
• Agreeing to be a director of someone else’s company
• Alphabet shares and dividend flexibility
• Alternate directors
• Am I liable for company debts after resigning as a director
• Amending articles of association: the procedure
• Annotations on the Companies House register
• Annual filing calendar for a small limited company
• AP01: how to appoint a director at Companies House
• Appealing a Companies House late filing penalty
• Appointed as a director without your consent
• Approving and signing LLP accounts
• Are shareholders liable for an insolvent company’s debts
• Articles of association and model articles
• Authorised corporate service providers
• Bankruptcy restrictions orders and undertakings
• Board decisions without a meeting
• Board meetings: procedure and quorum
• Bona vacantia: assets of a dissolved company
• Bonus issues and capitalisation of reserves
• Bounce back loans: director liability on default
• Business names and trading names: the rules
• Business tenancy renewal rights under the 1954 Act
• Buying a company’s assets back from the liquidator
• Buying a ready made shelf company
• Buying back shares out of capital
• Buying out a fellow shareholder
• Called up, paid up and unpaid share capital
• Calling a general meeting: notice periods
• Can a child own shares in a company
• Can a company be a director of another company
• Can a company be a partner in a partnership
• Can a company issue shares at a discount
• Can a company lend money to a shareholder
• Can a company pay a dividend after a loss making year
• Can a company pay dividends monthly
• Can a director claim redundancy pay when a company fails
• Can a director inspect the company’s books
• Can a director run a competing business
• Can a director take security over company assets
• Can a director vote on a matter they are interested in
• Can a dividend be cancelled after it is declared
• Can a dividend be paid out of share premium
• Can a share buyback be paid in instalments
• Can a shareholder see the company’s books
• Can a UK company move its registered office abroad
• Can an LLP be dormant
• Can an LLP have a corporate member
• Can an LLP pay dividends
• Can an undischarged bankrupt be a company director
• Can company registers be kept electronically
• Can directors refuse to register a share transfer
• Can directors take a salary when a company is insolvent
• Can shareholders instruct the directors
• Can someone living abroad be a director of a UK company
• Can you backdate a dividend
• Can you be a director again after liquidation
• Can you get an extension to file company accounts
• Can you pay different dividends on the same share class
• Can you remove a shareholder from a company
• Capital allowances in a partnership
• Capital contributions: funding a company without new shares
• Certified company documents for use abroad
• Changing a company’s name
• Changing a company’s year end (accounting reference date)
• Changing a director’s details at Companies House
• Changing a registered office: when it takes effect
• Charitable company or CIO: which structure
• Charitable incorporated organisations
• Charity serious incident reporting
• Charity trustees’ duties
• Choosing a structure for a social enterprise
• Choosing and changing SIC codes
• Claiming in an insolvency: proof of debt
• Co operative and community benefit societies
• Community interest companies
• Companies House accounts deadlines and late filing penalties
• Companies House authentication codes
• Companies House data sharing with other agencies
• Companies House fees
• Companies House identity verification
• Companies House powers to query and remove information
• Companies limited by guarantee
• Companies with no registrable PSC
• Company administration
• Company investigations by the Insolvency Service
• Company motorbikes: how the benefit is taxed
• Company name rules and sensitive words
• Company purchase of own shares (share buyback)
• Company rescue options compared
• Company voluntary arrangements
• Compensation orders against disqualified directors
• Compulsory liquidation
• Compulsory strike off by Companies House
• Convertible loan notes
• Converting a partnership to an LLP
• Converting an LLP to a limited company
• Converting or redesignating share classes
• Corporate criminal liability: the senior manager test
• Corporate shareholders and corporate representatives
• Correcting a Companies House filing with form RP04
• Court relief for directors who acted honestly
• Crediting dividends to a director’s loan account
• Creditor decisions: deemed consent and virtual meetings
• Creditors’ voluntary liquidation
• CS01: the confirmation statement explained
• Cumulative preference dividends and arrears
• D&O insurance and work liabilities: the exemption
• Dealing with untraceable shareholders
• Debt relief orders
• Decisions by a sole director
• Declared but unpaid dividends
• Declaring an interest in a proposed transaction
• Declaring an interest in an existing transaction
• Deeds of adherence for new shareholders
• Default rules for LLPs without an agreement
• Deferred shares: what they are and why they are used
• Delegating board powers to committees and managers
• Derivative claims by shareholders
• Designated members of an LLP
• Different classes of shares
• Director disqualification
• Director liability for the directors’ and strategic reports
• Director liability for unlawful dividends
• Directors and officers insurance for small companies
• Directors as creditors of their insolvent company
• Directors’ authority to bind the company
• Directors’ conflicts of interest under section 175
• Directors’ duties in a dormant company
• Directors’ duties under the Companies Act 2006
• Directors’ duty to consider creditors
• Directors’ personal guarantees
• Directors’ service contracts
• Disclaiming onerous property in a liquidation
• Distributable reserves under Part 23
• Dividend paperwork: vouchers and board minutes
• Dividend waivers: how to waive a dividend
• Dividends in specie
• Dividends in specie: how the shareholder is taxed
• Dividends on family company shares held by children
• Dividends on shares issued during the year
• Dividends paid from pre acquisition profits
• Do directors need to check solvency before a dividend
• Do private companies need an AGM
• Do shareholders have to approve a private company’s accounts
• Do you need to verify identity to form a company
• Do you still file accounts after applying to strike off
• Documenting a director’s loan to the company
• Does a company in liquidation still file accounts
• Does a company need a company seal
• Does a company need an objects clause
• Does a sole trader need a business bank account
• Does an accounts extension extend the CT600 deadline
• Donating to charity through your company or personally
• Dormant company accounts and tax
• Drag along and tag along rights
• Duties of LLP members
• Duties that continue after a director resigns
• ECCTA implementation timeline
• Electronic signatures on company documents
• Employees in administration: wages and TUPE
• Entrenched provisions in articles of association
• Expelling a partner
• False statements to Companies House: the offences
• Filing deadline for a new company’s first accounts
• Filing LLP changes at Companies House
• Financial assistance for the purchase of own shares
• Fixed and floating charges
• Fixed charge receivers
• Flat management company directors’ duties
• Forfeiture and surrender of shares
• Form SH01: filing a return of allotment
• Fraudulent trading
• Funding your company: loan or shares
• Gender pay gap reporting
• General partnerships: legal nature
• Getting a certificate of good standing
• Getting alerts when a company files at Companies House
• Getting court permission to act while disqualified
• Giving shares to an employee: the company law steps
• Good leaver and bad leaver provisions
• HMRC as a secondary preferential creditor
• Holding out: liability as an apparent partner
• How a company executes documents and deeds
• How insolvency practitioners’ fees are approved
• How long companies must keep records
• How many directors does a company need
• How many shares should a new company issue
• How much dividend income can you get tax free
• How much liquidation costs and who pays
• How to allot new shares in a limited company
• How to appoint a company director
• How to check if someone is a disqualified director
• How to find out who owns a UK company
• How to incorporate a limited company
• How to incorporate an LLP
• How to put right an unlawful dividend
• Identity checks for people filing at Companies House
• Identity verification for LLP members
• IN01: registering a company on paper or online
• Indemnifying directors: what the law allows
• Indexation allowance on company chargeable gains
• Individual voluntary arrangements
• Informal arrangements with creditors
• Informal unanimous consent: the Duomatic principle
• Insolvency set off between a company and its creditors
• Interim and final dividends
• Intra group guarantees and corporate benefit
• Intra group transfers at undervalue as distributions
• Invalid floating charges under section 245
• Investigations into director conduct after insolvency
• Investigations into directors of dissolved companies
• Is a company director an employee
• Is a new partner liable for old partnership debts
• Is there a minimum share capital for a private company
• Issuing shares for non cash consideration
• IVA or bankruptcy: which is better
• Jointly held shares: voting, dividends and notices
• Keep a company dormant or strike it off
• Keeping company registers at an alternative location
• Leaving a partnership and dissolution
• Letters of wishes and section 143 transfers
• Limited liability partnerships (LLPs) explained
• Limited partnership reforms
• Limited partnerships
• Liquidation or strike off: which route to close a company
• Liquidators’ powers to require information
• LLP member clawback on insolvency
• LLP members’ agreements
• LLP or limited partnership: the differences
• Loans to directors: member approval under the Companies Act
• Managed service company rules for contractors
• Marginal tax rates for Scottish taxpayers
• Members requisitioning a general meeting
• Members’ voluntary liquidation
• Mini umbrella company fraud: the warning signs
• Misfeasance claims against directors
• Modern slavery statements
• Moving a registered office between UK jurisdictions
• Moving from sole trader to limited company: legal steps
• MVL or CVL: the differences
• Nominal value: what a share’s par value means
• Nominee directors and their duties
• Nominee shareholders
• Non executive directors: duties and liabilities
• Non voting shares: how they work
• Notifying PSC changes: which form to use
• Objecting to a company being struck off
• Objecting to a company name: the Company Names Adjudicator
• Ordinary and special resolutions
• Overdrawn director’s loan account in liquidation
• Partly paid shares and calls
• Partly paid shares and the notional loan charge
• Partners’ joint and several liability
• Partnership agreements: key clauses
• Partnership insolvency
• Partnership, LLP or limited company
• Paying dividends up a group structure
• Paying Scottish tax by mistake: getting it corrected
• Payment practices reporting
• Payments for loss of office to directors
• Personal bankruptcy basics
• Persons with significant control (PSC)
• Phoenix companies and prohibited names
• Powers of attorney for directors and shareholders
• Pre emption rights on new shares and transfers
• Pre incorporation contracts: who is liable
• Pre pack administration
• Preferences in insolvency
• Private companies limited by shares
• Private fund limited partnerships
• Protecting a director’s home address
• Protection for minority shareholders
• Proxies and voting at general meetings
• PSC restrictions notices on shares
• PSC01: telling Companies House about a new PSC
• PSCs where shares are held by a trust
• Public limited companies: requirements
• Qualifying asset holding companies explained
• Quorum at general meetings
• Raising money from friends and family: promotion rules
• Ratifying a director’s breach of duty
• Re registering a company as a different type
• Realised and distributable profits guidance
• Reclaiming foreign withholding tax on dividends
• Recording assets a director transfers into the company
• Recording charitable donations made by a company
• Recording dividends received from investments
• Records of members’ decisions and meeting minutes
• Rectifying the register of members
• Redeemable shares
• Reduction of share capital
• Redundancy pay when an employer is insolvent
• Registered office address rules
• Registering a charge at Companies House
• Registering a charge late: extending the 21 days
• Registering a trade mark for a small business
• Registering an overseas company’s UK establishment
• Registers an LLP must keep
• Regulation 72 directions: making a director pay PAYE
• Relevant accounts for a distribution
• Relevant legal entities on the PSC register
• Relevant officers of a corporate PSC
• Removing a director from the company bank mandate
• Removing a director under section 168
• Removing a satisfied charge from the register
• Removing personal information from the public register
• Removing wrong information from the Companies House register
• Reporting fraudulent filings at Companies House
• Resigning as a company director
• Restoring a struck off company
• Restructuring plans under Part 26A
• Retention of title claims
• Retirement by rotation of directors
• Retiring as an LLP member
• Retiring partner liability: giving notice to creditors
• Right to manage companies
• Rights issues in a private company
• Running a business from home: legal permissions
• Salaried partners: partner or employee
• Scottish Aggregates Tax
• Scottish partnerships and legal personality
• Section 266 election for transfers between connected persons
• Section 8 decisions on employment status for NI
• Sending accounts to shareholders: the section 423 duty
• Sending company documents to shareholders electronically
• Sending notices to identify PSCs
• Serving legal documents on a company
• Setting aside a statutory demand
• Setting up a holding company: legal steps
• Settling accounts when a partnership is dissolved
• Shadow directors and de facto directors
• Share awards for internationally mobile employees
• Share buyback or MVL: which suits a retiring owner
• Share certificates
• Share option agreements: key legal terms
• Shareholder deadlock in 50:50 companies
• Shareholder identity information on the register
• Shareholders’ agreement or articles: which to use
• Shareholders’ agreements
• Shareholders’ rights to copies of company documents
• Shares that were never properly allotted
• Should I take a dividend before selling my company
• Signing contracts as a director without personal liability
• Single member companies: the extra rules
• Small share buybacks: the de minimis exemption
• Software only accounts filing at Companies House
• Sole traders and unlimited liability
• Statutory demands
• Statutory interest and compensation for late payment
• Striking off a company: the DS01 process
• Striking off an LLP
• Structuring a joint venture: company or contract
• Subdividing or consolidating shares
• Substantial property transactions with directors
• Table A articles for older companies
• The breathing space debt respite scheme
• The chair’s casting vote at board meetings
• The Charity Commission annual return
• The CIC34 report and the CIC Regulator
• The Companies House default registered office address
• The company secretary: role and duties
• The difference between a director and a shareholder
• The duty not to accept benefits from third parties
• The duty of reasonable care, skill and diligence
• The duty to act within powers (section 171)
• The duty to exercise independent judgment (section 173)
• The duty to keep accounting records
• The duty to promote the success of the company
• The Economic Crime and Corporate Transparency Act explained
• The end of keeping registers at Companies House
• The lawful purpose statement
• The limited partner safe harbour list
• The liquidation committee: what creditors can do
• The memorandum of association
• The order of priority for paying creditors in liquidation
• The Part A1 moratorium
• The Partnership Act 1890 default rules
• The prescribed part for unsecured creditors
• The profit fragmentation rules
• The PSC register for LLPs
• The Register of Overseas Entities
• The registered email address requirement
• The role of the chair of a company board
• The share premium account
• The significant influence or control PSC condition
• The statement of capital explained
• The Wates Principles for large private companies
• Time limits for claims against directors
• TM01: telling Companies House a director has left
• Trading disclosures on invoices, emails and websites
• Transactions at an undervalue
• Transactions defrauding creditors (section 423)
• Transferring shares in a private company
• Transferring shares to a family member
• Treasury shares
• UK partners in a foreign partnership
• Umbrella or limited company: which suits a contractor
• Unclaimed dividends: what happens to them
• Unfair prejudice petitions (section 994)
• Unlimited companies
• Validation orders after a winding up petition
• Valuing shares under the articles: fair value clauses
• Varying class rights
• Verifying identity as a director living abroad
• Verifying identity without a passport or driving licence
• Verifying identity: GOV.UK One Login or an ACSP
• Virtual and hybrid company meetings
• Warranties and indemnities when selling a company
• Ways to return capital to shareholders
• Welsh companies and Welsh company names
• What a Gazette notice about your company means
• What a managing director is legally
• What an insolvency practitioner does
• What Companies House shows about a director
• What happened to authorised share capital
• What happens if a confirmation statement is late
• What happens if a director does not verify their identity
• What happens if the last director resigns
• What happens if you act as a director while disqualified
• What happens to a sole trader’s business on death
• What happens to company shares on divorce
• What happens to directors in administration
• What happens to shares when a shareholder dies
• What happens to shares when a shareholder goes bankrupt
• What happens to your shares when a company is liquidated
• What happens when a partner dies
• What happens when a sole director dies
• What happens when an LLP falls below two members
• What if the statutory registers are not up to date
• What is a Companies House personal code
• What is a partnership at will
• What is the minimum debt for a winding up petition
• What rights do shareholders have
• What to do if a share certificate is lost
• What to do when a winding up petition is served
• When and how to register a charity
• When directors are personally liable for company debts
• When existing directors must verify their identity
• When family members together count as a PSC
• When is a company insolvent: the two tests
• When PSCs must verify their identity
• When to use a company limited by guarantee
• Which decisions need shareholders and which the board
• Which resolutions must be filed at Companies House
• Who can be a company director
• Who can inspect a company’s register of members
• Who decides directors’ pay
• Who gets the dividend when shares are sold
• Who owns partnership property and goodwill
• Why Companies House rejects filings
• Why your name stays on Companies House after resigning
• Winding up on the just and equitable ground
• Withdrawing a strike off application (form DS02)
• Writing board minutes
• Writing off a loan between connected companies
• Written resolutions for private companies
• Written statement of employment particulars
• Wrongful trading and director liability

Other Accountapedia sections

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• Payroll and employment tax
• Self Assessment and deadlines
• Dealing with HMRC
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Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 19 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.