Since 18 November 2025, identity verification has been a legal requirement for company directors and people with significant control (PSCs). New directors must verify before they are appointed, while existing directors and PSCs have a 12-month transition period, with directors confirming their verification when their company files its next confirmation statement. Accountants can help in two ways: by guiding clients through the free GOV.UK One Login route, or by registering as an Authorised Corporate Service Provider (ACSP) and verifying clients’ identities themselves.
With the transition period now running, many clients will reach their confirmation statement date in the coming months. Here is what has been confirmed so far, and what your practice can do to keep clients on track.
Who needs to verify their identity
The requirement comes from the Economic Crime and Corporate Transparency Act 2023. According to Companies House guidance, it currently applies to:
- directors of companies, including new directors appointed from 18 November 2025
- people with significant control (PSCs) of a company
- people setting up a new company as a director or PSC
Companies House has said identity verification for some other groups, including people who file documents with Companies House, will come later. Until it is confirmed, do not build those dates into client advice.
When it applies
| Who | When they must verify and provide their details |
|---|---|
| New company directors | Before incorporation or appointment; the personal code is given in the registration or appointment filing |
| Existing directors | When the company files its next confirmation statement after 18 November 2025 |
| PSCs who are also directors of the same company | Within 14 days, starting from the day after the company’s confirmation statement date |
| PSCs who are not directors | During the first 14 days of their birth month, within the transition period |
| New PSCs added from 18 November 2025 | When first added to the register, or within 14 days of being added |
Companies House has said the transition period is 12 months from 18 November 2025. Someone who is both a director and a PSC of the same company must provide their personal code separately for each role. A director of several companies needs to link their verified identity to each one.
How verification works
There are three routes, all confirmed by Companies House:
- GOV.UK One Login: free and online. The person verifies directly with GOV.UK and Companies House receives the result.
- Through an ACSP: an accountant, solicitor or other registered provider checks the person’s identity and tells Companies House. Providers can charge for this.
- In person at a Post Office: an option for people who are less confident online.
Once verified, the person receives a Companies House personal code. They then use it, along with a verification statement, to link their identity to each company role they hold. The code is used across every company, so they only verify once.
The ACSP role for accountants
An Authorised Corporate Service Provider is a UK business registered with Companies House that can verify identities and file information on behalf of others. ACSP registration opened on 18 March 2025. To register, a business must:
- be based in the UK
- be supervised by a UK anti-money laundering supervisory body, and give its membership number
- have the application made by someone in a senior role, such as a director, who has verified their own identity
When an ACSP verifies someone, it must meet the Companies House identity verification standard, which is separate from your anti-money laundering customer due diligence. Checks can be done by reviewing documents manually or using identity document validation technology. The ACSP must keep records of the checks, including copies of the documents used, for 7 years. Companies House then emails the verified person their personal code.
Should your practice register?
It depends on your clients. Registering lets you offer a full service to clients who struggle with the online route, and keeps their filings moving. It also adds a new set of checks and records to manage, so think about the time involved and how you will price it.
A checklist for your practice
- List every director and PSC across your company clients
- Record each company’s next confirmation statement date
- Note birth months for PSCs who are not directors
- Contact clients well before their confirmation statement date
- Explain the free GOV.UK One Login route, and offer help if needed
- Decide whether to register as an ACSP and how you will charge for verification
- Collect each person’s personal code before you file
- Update your engagement letters to cover identity verification support
Frequently asked questions
Do existing directors have to verify straight away?
No. During the 12-month transition period, existing directors confirm their verification when their company files its next confirmation statement.
Does a director who is also a PSC verify twice?
They verify their identity once, but must provide their personal code separately for each role.
Is ACSP verification the same as AML checks?
No. ACSPs must meet the Companies House identity verification standard, which is separate from anti-money laundering customer due diligence.
How long must an ACSP keep identity records?
For 7 years from the date the checks were completed.
How Engager helps
Engager’s Companies House integration brings Companies House data into your client records, and statutory deadlines sit alongside your own internal deadlines. Custom fields let you track who has verified and who still needs a personal code.
Automated emails and reminders can contact directors ahead of their confirmation statement date, and onboarding forms and the client portal give clients a simple way to send you the details you need.
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