Any document may be served on a company registered under the Companies Act 2006 by leaving it at, or posting it to, the company’s registered office (section 1139(1)). In court claims in England and Wales the Civil Procedure Rules add other routes, including personal service on a person in a senior position, service at the principal office or a place of business connected with the claim, and any alternative method the court authorises. Statutory demands and winding up petitions have their own registered office rules.
Tax investigation insurance from £108.75 a year (£9.06 a month).Pays up to £100,000 of your accountant's fees if HMRC opens an enquiry. No excess. Buy online in a few minutes.
Why is the registered office the safe address?
Section 1139(1) is short: a document may be served on a company registered under the Act by leaving it at, or sending it by post to, the registered office. The section is not limited to court papers, and it does not depend on whether anyone at the company actually reads the document.
That works because the company must keep its registered office at an “appropriate address” at all times (section 86). An address is appropriate only if a document delivered there by hand or post would, in the ordinary course of events, be expected to come to the attention of someone acting for the company, and if delivery can be recorded by obtaining an acknowledgement. A company that fails, without reasonable excuse, to comply commits an offence, as does every officer in default. Our guide to registered office address rules explains what that means for virtual offices and home addresses.
When the registered office moves, section 87(2) says the change takes effect when Companies House registers the notice, but for 14 days beginning with that date a person may still validly serve at the previous address. After that, the old address is no longer safe.
What other methods do the court rules allow?
For claims in England and Wales, Part 6 of the Civil Procedure Rules (CPR) applies. Rule 6.3(2) says a company may be served by any method permitted under Part 6 or by any method permitted under the Companies Act 2006, so the claimant can choose either set of rules. The Part 6 methods in rule 6.3(1) are:
- personal service under rule 6.5, which for a company means leaving the claim form with a person holding a senior position within the company (Practice Direction 6A defines that term);
- first class post, document exchange or another next business day delivery service;
- leaving it at a place specified in the rules;
- fax or other electronic communication, but only in accordance with Practice Direction 6A;
- any method authorised by the court under rule 6.15.
Where the defendant has not given an address for service and no solicitor is acting, rule 6.9 sets out where to serve. For a company registered in England and Wales, that is its principal office or any place of business within the jurisdiction which has a real connection with the claim. A branch where the dispute arose can therefore be used, even though it is not the registered office.
If none of these works, rule 6.15 lets the court permit service by an alternative method or at an alternative place where there is a good reason, and it may even approve steps already taken. The application must be supported by evidence.
Worried about an HMRC check? Tax investigation insurance pays your accountant’s fees if HMRC opens an enquiry or compliance check. Solar Protect cover pays up to £100,000 with no excess. It never pays tax, interest or penalties.
From £108.75 a year (£9.06 a month) for individuals, £117.57 for sole traders and £207.50 for companies and partnerships, including IPT and the £20 admin fee.
See my price in 2 questions or call 01795 841 310.
★★★★★ Rated 4.9 out of 5 on Trustpilot from over 160 reviews
When is a claim form treated as served?
A claim form served within the UK is deemed served on the second business day after the relevant step is completed (rule 6.14). For first class post the step is posting; for leaving at the relevant place it is the delivery; for personal service it is leaving the document with the senior person; for email it is sending (rule 7.5(1)). The claimant must complete that step before midnight on the calendar day four months after the claim form was issued.
Illustration only. A supplier issues a claim against Brightwell Ltd and posts the claim form first class to its registered office on Monday 2 November 2026. Ignoring bank holidays, the claim form is deemed served on Wednesday 4 November 2026, and the time for Brightwell to respond runs from then. If nobody opens the post because the registered office is a former accountant’s address, that is Brightwell’s problem, not the supplier’s. Under rule 12.3 a claimant can ask for judgment in default once the time for filing an acknowledgment of service or defence has expired without one.
How are statutory demands and winding up petitions served?
Insolvency documents follow their own rules:
- Statutory demand. Under section 123(1)(a) of the Insolvency Act 1986, a company is deemed unable to pay its debts if a creditor owed more than £750 serves a demand in the prescribed form by leaving it at the registered office, and the company neglects for three weeks to pay, secure or compound the debt. Leaving it there is the statutory route; see statutory demands.
- Winding up petition. Paragraph 2 of Schedule 4 to the Insolvency (England and Wales) Rules 2016 requires service at the registered office by handing it to someone there who acknowledges being, or is believed to be, a director, other officer or employee, or who acknowledges being authorised to accept service. If nobody suitable is there, it may be deposited at or about the office so that it is likely to come to notice. If service at the registered office is not practicable, it may be left at the last known principal place of business in England and Wales or served on the secretary, a director, manager or principal officer wherever found.
Schedule 4 also confirms that service may be made at a previous registered office within the 14 day window in section 87(2). HMRC’s approach is covered in HMRC winding up petitions.
What about overseas companies and companies registered in Scotland or Northern Ireland?
An overseas company that has registered particulars under section 1046 can be served by leaving the document at, or posting it to, the registered address of any person resident in the UK who is authorised to accept service on its behalf (section 1139(2)). Our guide to an overseas company’s UK establishment covers the registration itself.
Where a company registered in Scotland or Northern Ireland carries on business in England and Wales, section 1139(4) allows process of an English or Welsh court to be served at its principal place of business in England and Wales, addressed to the manager or other head officer there. The person serving must also post a copy to the registered office.
Can documents be served on directors, or by email?
Section 1140 lets a document be served on a director, a secretary, or a registrable person or registrable relevant legal entity by leaving it at, or posting it to, their registered service address. It applies whatever the purpose of the document, not just to company business (section 1140(3)), and an old service address remains valid for 14 days after a change is registered (section 1140(5)). That is service on the individual or entity, not on the company. For corporate shareholders see relevant legal entities on the PSC register.
Email service of a claim form is possible only within the conditions of Practice Direction 6A or with a court order. The company’s registered email address is a channel Companies House uses to contact the company and is not published; it is not one of the methods listed in section 1139.
What mistakes lead to missed claims?
- Leaving the registered office at a former accountant’s or formation agent’s address after the service ends, so post goes unread while deemed service still runs.
- Assuming a moved company cannot be served at its old address; it can for 14 days after the change is registered.
- For claimants, serving at a trading address with no real connection to the claim, or emailing a claim form without checking the conditions in Practice Direction 6A.
- Treating a statutory demand emailed to a director as served under section 123; the section refers to leaving it at the registered office.
- Not checking for the company’s registered office on the Companies House register on the day of service.
Company directors can protect the business against the cost of an HMRC check with tax investigation insurance, which pays up to £100,000 of accountant’s fees with Solar Protect. Read how our cover works or get a quote.
Related Accountapedia entries
- Changing a registered office: when it takes effect
- The Companies House default registered office address
- Protecting a director’s home address
- Moving a registered office between UK jurisdictions
- Can someone living abroad be a director of a UK company
- Certified company documents for use abroad
Sources
- legislation.gov.uk: Act 2006 c. 46, section 1139
- legislation.gov.uk: Act 2006 c. 46, section 86
- legislation.gov.uk: Act 2006 c. 46, section 87
- legislation.gov.uk: SI 1998/3132
- legislation.gov.uk: SI 1998/3132
- legislation.gov.uk: SI 1998/3132
- legislation.gov.uk: SI 1998/3132
- legislation.gov.uk: SI 1998/3132
- legislation.gov.uk: SI 1998/3132
- legislation.gov.uk: SI 1998/3132
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.
