Every individual person with significant control (PSC) has their own 14 day window to verify their identity and give Companies House their personal code. For a PSC who was already registered on 18 November 2025, the window starts on the first day of their birth month or, if they are also a director of the company, on the day after the company’s confirmation statement date. A PSC added after 18 November 2025 gives the code on registration or within 14 days.
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Which PSCs have to verify?
The duty applies to individuals who are registrable persons under Part 21A of the Companies Act 2006, which is explained in our page on persons with significant control. The verification sections expressly exclude the bodies that Part 21A treats as if they were individuals, namely corporations sole, governments and government departments, international organisations of states and local authorities (section 790C(12)(a) to (d)). Companies House says that verification for officers of corporate PSCs will be introduced later.
A PSC who has died does not need to verify. Companies House says their entry should stay on the register until a grant of probate or letters of administration has been received.
What does the law require?
For PSCs registered before the rules started, section 790LN requires the PSC personally to deliver a statement confirming their identity is verified within 14 days beginning with an “appointed day” set by regulations. For new PSCs, section 790LM requires the registrar to direct the PSC to deliver that statement within 14 days of the direction, unless the incorporation application (section 12B) or the company’s notice of the new PSC (section 790LB) already included it. In both cases the registrar may extend the period by up to 14 days at a time.
Once verified, section 790LQ requires a PSC to maintain verified status for as long as they remain a PSC. Failing without reasonable excuse to comply with section 790LN, 790LQ or a direction under 790LM is an offence under section 790LT, punishable by a fine in England and Wales, and in Scotland or Northern Ireland by a fine up to level 5 on the standard scale plus a daily default fine.
The statutory duty and the section 790LT offence sit on the PSC personally. That differs from the director regime, where section 167M also makes the company and its officers liable, although Companies House’s enforcement approach says financial penalties can be issued to companies as well as PSCs.
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When is the window for a PSC who is not a director?
Regulation 5(2) of S.I. 2025/1118 fixes the appointed day by the month of the PSC’s date of birth. The 14 day window runs from that day.
| Birth month | Window starts | Birth month | Window starts |
|---|---|---|---|
| December | 1 December 2025 | June | 1 June 2026 |
| January | 1 January 2026 | July | 1 July 2026 |
| February | 1 February 2026 | August | 1 August 2026 |
| March | 1 March 2026 | September | 1 September 2026 |
| April | 1 April 2026 | October | 1 October 2026 |
| May | 1 May 2026 | November | 1 November 2026 |
By 19 October 2026 every birth month except November has had its window. PSCs born in November are the last group, with a window of 1 to 14 November 2026. The same table applies to someone who was both a director and a PSC immediately before 18 November 2025 if their PSC details were protected from public inspection under the 2016 PSC regulations (regulation 5(2)(b)).
When is the window for a PSC who is also a director?
Under regulation 5(3), for someone who was both a director and a PSC of the same company immediately before 18 November 2025, and whose details were not protected, the appointed day is the day after the last day of the company’s first review period ending within the year beginning 18 November 2025. Companies House expresses this as a window starting the day after the company’s confirmation statement date, and adds that filing the confirmation statement early does not change the dates.
The code is given twice: once in the confirmation statement for the director role, and again through the PSC service for the PSC role. The director side is explained in when existing directors must verify.
What about PSCs added after 18 November 2025?
Companies House says a new PSC can give their personal code when they are first added to the register or within 14 days of being added. The simplest course is for the PSC to verify before the company files the notice, so the statement goes in with it and no direction is needed.
How is the code provided?
Through the Provide identity verification details for a PSC service. The PSC, or someone acting on their behalf, signs in, enters the company number and the personal code, and ticks a statement confirming the PSC’s identity is verified. Companies House says it takes up to 10 minutes. Signing in also shows the exact dates of the PSC’s window, and the dates for every role are on the register. The code itself comes from verifying first, either through GOV.UK One Login or an authorised agent; see GOV.UK One Login or an ACSP.
The service cannot be used where the PSC’s personal information is protected at Companies House or a protection application is pending, so those PSCs should contact Companies House about how to comply. Protection is covered in removing personal information from the public register.
Can a PSC get more time?
Yes, if they ask before the deadline. The PSC service allows a request for a 14 day extension, which must be made before the verification deadline has passed. Companies House treats an extended PSC as still compliant. After two extensions through the service, a further request goes on a separate form with supporting evidence and is decided by an examiner; if accepted the deadline moves by up to 14 days, and if rejected the existing deadline stands. No extension can be requested once the deadline has passed.
What happens if a PSC misses the window?
Companies House sends a default letter setting out the offences, usually to the PSC’s residential address. The PSC may commit an offence and may face a fine or a financial penalty, and Companies House says it will display a note against their name on the public register. A representation can be made within 28 days of the date on the default letter, but Companies House accepts these only in exceptional circumstances. For the parallel position of directors, see what happens if a director does not verify.
Worked example and common mistakes
Illustration only. Rowan Ltd has two PSCs. Mia owns 60% and is a director; Rowan’s confirmation date is 30 June 2026. Tom owns 40%, is not a director and was born on 9 November.
- Mia gives her code in the confirmation statement filed by 14 July 2026, and separately in the PSC service between 1 and 14 July 2026.
- Tom’s window is 1 to 14 November 2026. If he is abroad without suitable ID, he should ask for an extension before 14 November rather than after.
- Assuming the confirmation statement covers the PSC role. It does not.
- Counting from the birthday. The window starts on the first day of the birth month.
- Asking for an extension after the deadline. It will be refused.
- Leaving it to the company’s accountant. The duty is the PSC’s own, so the PSC should check the code has actually been given.
More background is in Companies House identity verification.
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Related Accountapedia entries
- Relevant officers of a corporate PSC
- Notifying PSC changes: which form to use
- ECCTA implementation timeline
- The end of keeping registers at Companies House
- Identity checks for people filing at Companies House
See also: PSC01: telling Companies House about a new PSC.
Sources
- legislation.gov.uk: Act 2006 c. 46, section 790C
- legislation.gov.uk: Act 2006 c. 46, section 790LN
- legislation.gov.uk: Act 2006 c. 46, section 790LM
- legislation.gov.uk: Act 2006 c. 46, section 12B
- legislation.gov.uk: Act 2006 c. 46, section 790LB
- legislation.gov.uk: Act 2006 c. 46, section 790LQ
- legislation.gov.uk: Act 2006 c. 46, section 790LT
- legislation.gov.uk: SI 2025/1118
- GOV.UK: Verifying your identity for companies house
- GOV.UK: When you need to verify your identity for companies house
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.