What Paperwork Should a UK Company Keep? Statutory Registers Explained

A UK company keeps a register of members, board minutes, written resolutions, accounting records, and a register of charges where charges exist. Since 18 November 2025, registers of directors, secretaries, and people with significant control are no longer mandatory. Companies House holds that data instead.

Which Statutory Registers Does a UK Company Keep in 2026?

One register is mandatory for every UK company: the register of members. Registers of directors, residential addresses, secretaries, and people with significant control (PSCs) ended as legal requirements on 18 November 2025. Companies House now serves as the authoritative record.

Sections 44 and 51 and Schedule 2 of the Economic Crime and Corporate Transparency Act 2023 removed the duty to maintain four internal registers. Those registers covered directors, directors' residential addresses, secretaries, and PSCs.

Section 113 of the Companies Act 2006 keeps the register of members in force. Two conditional registers also remain. A register of charges applies when a company grants security over its assets. A register of debenture holders applies when a company issues debentures.

Companies must still file director, secretary, and PSC information with Companies House and keep it current. The filing duty replaced the internal registers. It did not remove the obligation to report.

What Does the Register of Members Contain?

The register of members records every shareholder of the company. Entries include the member's name, address, the date they joined, the date they left, and the number and class of shares held. It is the legal proof of share ownership.

The register lists current and former members. A former member's entry stays in the register after they leave. Each share transfer, allotment, and cancellation updates the entries.

The register of members is the document that proves ownership of shares in the company. Companies House does not hold a copy. The company keeps its own record and does not file it.

A company with one shareholder holds a register with one entry. A company with ten shareholders holds ten current entries. The same rules apply to both.

What Changed for Director and PSC Registers on 18 November 2025?

From 18 November 2025, companies stopped maintaining internal registers of directors, secretaries, and PSCs. Companies House now holds this data. Companies report changes to PSC details within 14 days of receiving confirmation of the change.

The change shortens the delay between a company updating its records and the public record updating. The previous system allowed a time lag between updating a local PSC register and informing Companies House. The 14-day filing deadline closes that gap.

The central register election also ended. Private companies could previously hold director, secretary, and PSC data on the central register. That option closed on 18 November 2025. The option to hold member data centrally closed on 26 January 2026.

Companies that previously held members' data at Companies House create a full register of members and hold it at the registered office or a single alternative inspection location (SAIL). The register is open to public inspection.

Which Other Company Records Does the Companies Act 2006 Require?

A UK company keeps minutes of board and shareholder meetings, written resolutions, accounting records, and copies of charge instruments. Minutes are retained for 10 years. Private company accounting records are retained for 3 years from the date they are made.

Three categories of records sit outside the registers:

• Governance records: minutes of directors' meetings, minutes of general meetings, and written resolutions.

• Financial records: accounting entries, receipts, invoices, and bank statements that explain every transaction.

• Security records: copies of instruments creating charges and, where applicable, debentures.

Records typically include minutes of board and shareholder meetings, written resolutions, and copies of instruments creating charges and debentures. Sections 248 and 355 of the Companies Act 2006 set the 10-year minute retention period. Section 388 sets the accounting record retention period.

Companies House filings, such as the confirmation statement and annual accounts, draw on these records. Accurate records produce accurate filings.

Where Does a UK Company Keep Its Registers and Records?

A UK company keeps its register of members at its registered office or at a single alternative inspection location (SAIL). Both locations must be in the same part of the UK where the company is registered. Records are available for inspection.

By law, the register of shareholders sits either at the registered office address or a single alternative inspection location. A SAIL is a second address the company notifies to Companies House. Companies use a SAIL when a third party, such as a company secretarial provider, holds the records.

Format is flexible. The Companies Act 2006 permits registers in hard copy or electronic form. Electronic registers must be capable of producing a legible paper copy on request.

Overseas owners often hold records digitally, and the registered office address stays in the UK. Our guide to digital vs printed company registers and records for overseas owners compares both formats in detail.

How Do Non-UK Residents Keep Company Paperwork Compliant?

Non-UK residents keep the register of members at the UK registered office or SAIL, file director and PSC changes with Companies House, and retain minutes and accounting records. Compliance depends on a UK address and a consistent record-keeping routine.

A UK limited company has the same obligations regardless of where its owners live. Residency does not change the register of members rule. It does not change the 14-day PSC deadline either.

Three recurring tasks apply: updating the register of members after share changes, filing officer and PSC changes with Companies House, and retaining minutes and resolutions. Each task has a fixed deadline or retention period under the Companies Act 2006.

The Non-Resident Comprehensive package for ongoing UK company administration supports this post-incorporation administration for overseas owners. The service covers the administrative layer that follows formation.

What Is the Key Takeaway on UK Company Paperwork?

UK companies keep one mandatory register, the register of members, plus minutes, resolutions, accounting records, and charge records. Directors, secretaries, and PSCs are reported to Companies House. Accurate records support compliance and proof of ownership.

The 2025 and 2026 reforms moved officer and PSC data to Companies House. The register of members moved back into each company's own hands. Record retention periods did not change.

Non-Resident UK Company Formation delivers UK company formation and business support exclusively for non-UK residents. Non-Resident Comprehensive structures post-incorporation administration around these requirements. A Non-Resident Comprehensive service for UK company compliance gives overseas owners a defined route to maintain their records.