Key Points
- Every UK limited company must file a confirmation statement (CS01) at least once every 12 months. Missing the 14-day filing window after the review date is a criminal offence for the director.
- The Economic Crime and Corporate Transparency Act 2023 added three new requirements: a lawful purpose statement, a registered email address, and identity verification for all directors and PSCs.
- The identity verification deadline for existing directors and PSCs is 18 November 2026. After that date, acting as a director without verification is a criminal offence.
- Companies House raised the online confirmation statement fee to £50 from 1 February 2026, up from £34. Paper filing is now £110.
- 1Office is a registered Authorised Corporate Service Provider (ACSP) and can verify directors, prepare and file confirmation statements, and handle all related Companies House correspondence on your behalf.
Contents
The confirmation statement is one of the most routine obligations a UK limited company has, and one of the most frequently mishandled. It is not an accounts filing. It is not a tax return. It is Companies House asking every company, once a year: is the information we hold about you still correct? Under normal circumstances, that is a 10-minute task. Under the reforms introduced by the Economic Crime and Corporate Transparency Act 2023, it has become more consequential.
Three new requirements now attach to every confirmation statement. A lawful purpose statement must be confirmed. A registered email address must be on file. And every director and person with significant control (PSC) must verify their identity with Companies House before the statement can be accepted. For non-resident directors, the majority of 1Office UK's client base, the identity verification requirement requires particular attention.
This guide sets out exactly what is required, what has changed, what the deadlines are, and how 1Office handles all of it on your behalf.
What the confirmation statement is and why it matters
The confirmation statement replaced the annual return in June 2016. Where the annual return required companies to submit a snapshot of their corporate information, the confirmation statement works differently: the director reviews the information Companies House already holds and confirms it is accurate, correcting anything that has changed.
Every company must file at least one confirmation statement in every 12-month period. The 12-month period runs from either the date of incorporation or the date of the last confirmation statement. Once the period ends, there is a 14-day window to file. Missing that window without a valid reason is a criminal offence for the director, regardless of whether the company has been active.
What the statement confirms
The director reviews and confirms: the registered office address, the principal business activities (SIC codes), the share capital and shareholder information, the register of people with significant control, details of directors and secretaries, and, since March 2024, that the company's intended activities are lawful. If anything has changed during the year, the correction is submitted alongside the confirmation.
Companies House uses the confirmation statement as its primary mechanism for keeping the public register accurate. The register is a public document: anyone can search a company's filing history, see its directors, its shareholders, and its registered address. Inaccurate information on the register is not only a compliance failure; it is a signal to counterparties, banks, and potential clients that the company is not being properly maintained.
1Office tracks your confirmation statement deadline and files on your behalf: you do not need to log into Companies House.
View annual accounts and confirmation statement serviceWhat ECCTA 2023 changed and when
The Economic Crime and Corporate Transparency Act 2023 introduced the most significant overhaul of UK company law in a generation. Its stated purpose is to reduce the abuse of the UK corporate register for money laundering, fraud, and other economic crime. The practical effect for ordinary legitimate companies is a set of new requirements that apply to every company, not only those suspected of wrongdoing.
The changes relevant to the confirmation statement came in three waves:
Change 01
Registered office must be an "appropriate address"
In force: 4 March 2024
Change 02
Lawful purpose statement required
In force: 5 March 2024
Change 03
Registered email address required
In force: 4 March 2024
Change 04
Director and PSC identity verification
Mandatory from: 18 November 2025 (new) / 18 November 2026 (existing)
Registered office: check yours now
If your company's registered office is a PO Box, or an address that does not meet the "appropriate address" test, you are already in breach. Companies House can annotate your company's record and move you to a default address if the breach is not corrected. If you need a compliant London registered office address, 1Office can provide one immediately.
Need a compliant UK registered office address? 1Office provides a Canary Wharf address that satisfies the "appropriate address" test.
Get a registered office addressIdentity verification: the 18 November 2026 deadline
Identity verification is the most operationally significant of the ECCTA changes for non-resident directors. It requires every individual who is a director or PSC of a UK company to prove their identity to Companies House before they can file or be listed on the register.
There are two routes:
Route A
GOV.UK One Login (free, self-serve)
- Free government digital service, completed online
- Works well with a biometric passport from most countries
- Falls back to UK credit-reference questions if no biometric passport; most non-residents cannot pass this fallback
- Some valid non-UK passports have failed the scan step in practice
- No human review of edge cases; failures require the ACSP route
Route B
Authorised Corporate Service Provider (ACSP)
- Identity checked in person or remotely by a registered firm
- Accepts a wider range of documents including non-biometric passports and national ID cards
- Human review of documents; can resolve edge cases GOV.UK cannot
- Results in the same personal code as the government route
- 1Office is a registered ACSP and offers this service directly
Regardless of route, verification produces a personal code that must be linked to every company where the individual holds a role. A director who sits on three UK company boards must link the same personal code to all three. The code is included in confirmation statements and new appointment filings from that point forward.
The effective deadline is earlier than 18 November 2026
For directors whose confirmation statement falls due before 18 November 2026, the practical deadline is their CS01 due date. An unverified director means an unfiled confirmation statement. If your company's review period ends in, say, March 2026, you need to be verified before that filing date, not by November. Check your company's confirmation statement due date at find-and-update.company-information.service.gov.uk and work backwards.
1Office is a registered ACSP. We verify directors and PSCs as part of our company secretarial service, handling the full process on your behalf.
Book identity verification with 1OfficeFiling fees from 1 February 2026
Companies House increased its filing fees significantly from 1 February 2026 as part of a broader funding reform. The confirmation statement fee is now one of the more visible increases:
| Filing | Method | Fee from 1 Feb 2026 | Previous fee |
|---|---|---|---|
| Confirmation statement (CS01) | Online (digital) | £50 | £34 |
| Confirmation statement (CS01) | Paper | £110 | £62 |
| Company incorporation | Online (digital) | £100 | £50 |
| Company incorporation | Same-day digital | £156 | £78 |
| Voluntary strike-off (DS01) | Online (digital) | £13 | £33 |
| Administrative restoration | Paper | £341 | £468 |
The confirmation statement fee is a Companies House statutory fee and is payable regardless of who files the statement. When 1Office files on your behalf, this fee is included in the service cost.
How to file: what the CS01 requires
Filing a confirmation statement requires access to the Companies House WebFiling portal, the company's authentication code, and information to review or update each of the following items:
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Registered office address: must be an "appropriate address" under the ECCTA rules; PO Boxes are no longer accepted.
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Registered email address: a monitored address for Companies House communications only; not shown on the public register.
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Principal business activities (SIC codes): must accurately reflect what the company does. Using outdated or inaccurate SIC codes is a common issue on older companies.
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Share capital and shareholder details: any changes to share structure, new share issues, or transfers of shares during the review period must be reflected.
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Register of people with significant control (PSC register): names, nationalities, and nature of control for all PSCs must be current.
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Director and secretary details: any appointments, resignations, or changes to service addresses since the last filing.
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Personal codes of verified directors and PSCs: must be linked and included for every individual on the register from the first filing after their verification date.
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Lawful purpose statement: a formal declaration that the company's intended future activities are lawful. Required on every CS01 since March 2024.
Common mistakes that delay or invalidate filing
Wrong or expired authentication code
Companies House issues every company a six-digit authentication code when it is incorporated. This code is required to file. Many non-resident directors either lose it or never receive it (as it is posted to the registered office address). A replacement code takes up to five business days to arrive, and it is posted, not emailed. If you are approaching a filing deadline and are unsure of your authentication code, act immediately.
Stale SIC codes
Companies formed several years ago often carry SIC codes that no longer reflect their actual business. Companies House has signalled that it will increasingly scrutinise mismatches between stated activities and actual filings. Reviewing SIC codes at the confirmation statement stage is a simple correction that many companies skip.
PSC register out of date
Any change in who controls the company (a new investor, a share transfer, a change in voting rights) should be reflected in the PSC register promptly. The confirmation statement is not the right time to make large corrections that should have been filed during the year; doing so increases the risk that Companies House queries the submission.
Filing after the 14-day window
The 14 days runs from the end of the 12-month review period, not from when the director remembers to file. Late filing does not attract an automatic fine in the way HMRC tax penalties do, but it creates a compliance gap on the public register, and persistent late filing is grounds for a director disqualification investigation.
1Office monitors your review period end date and files within the deadline: you do not need to track this yourself.
Get annual compliance supportHow 1Office handles this for you
1Office is registered with Companies House as an Authorised Corporate Service Provider (ACSP). That status matters for two reasons: it means 1Office can verify directors and PSCs on behalf of clients, and it means 1Office's own filings carry an additional layer of verified authenticity with Companies House.
For clients who use 1Office for annual compliance, the confirmation statement process works as follows: 1Office tracks the review period end date, contacts the director ahead of the deadline to confirm any changes, prepares the CS01 with all required information including verified personal codes, files it via WebFiling, and provides confirmation of filing. The Companies House fee is included.
Annual compliance
Annual accounts and confirmation statement
Preparation and filing of both your annual accounts with HMRC and your confirmation statement with Companies House, handled by 1Office as your registered agent.
View service →Identity verification
Director and PSC verification via ACSP
1Office verifies your identity as a registered ACSP, accepting a range of documents including non-biometric passports. Suitable for non-resident directors who cannot use GOV.UK One Login.
Book verification →Registered office
Compliant UK registered office address
A Canary Wharf address that satisfies the ECCTA "appropriate address" test. Replaces a PO Box or personal address. All official Companies House correspondence is received and forwarded.
Get an address →Let 1Office manage your UK company compliance
Confirmation statements, identity verification, registered office, annual accounts: 1Office handles the complete Companies House and HMRC compliance cycle for UK limited companies, including non-resident directors.
Frequently asked questions
What happens if I miss the confirmation statement deadline?
The director commits a criminal offence. In practice, Companies House typically sends reminder notices before taking enforcement action. However, persistent late filing can result in a note on the company's public record, a formal warning, and in serious cases director disqualification proceedings. If you have already missed the deadline, file as soon as possible and contact 1Office to advise on next steps.
Can I file the confirmation statement myself without using 1Office?
Yes. Any director with the company's authentication code and access to Companies House WebFiling can file a CS01. The process takes around 10 minutes if no corrections are needed. The complexity arises when changes need to be reported, when identity verification needs to be completed first, or when the authentication code is not available. 1Office is used by directors who want confirmation that the filing is accurate and submitted on time, without having to log in themselves.
I am a non-resident director. Can I verify my identity without coming to the UK?
Yes. The GOV.UK One Login route is fully digital and can be completed from anywhere with a smartphone and a biometric passport. If GOV.UK One Login fails (which it sometimes does for non-UK passport holders), 1Office as a registered ACSP can verify you remotely using an alternative document review process. Contact 1Office if you have already attempted GOV.UK One Login and it has not worked.
What is a person with significant control (PSC), and do they need to verify?
A PSC is any individual who owns more than 25% of the company's shares or voting rights, or who otherwise has the right to appoint or remove the majority of the board. PSCs are required to verify their identity under exactly the same rules as directors. The 18 November 2026 deadline applies to both. PSCs who are not directors have a slightly different administrative deadline: within 14 days of their birth month, but the November 2026 outer deadline still applies.
What is the lawful purpose statement and do I need to do anything special to make it?
The lawful purpose statement is a declaration, made as part of the confirmation statement, that the company's intended future activities are lawful. It is not a detailed legal analysis. When 1Office files your confirmation statement, we include this declaration on your behalf. If you file yourself, it is a confirmatory checkbox on the WebFiling form. The practical obligation is to ensure your SIC codes accurately reflect your actual activities before confirming.
Does the confirmation statement need to be filed even if the company has been dormant?
Yes. The confirmation statement obligation applies to every company on the register, regardless of trading activity. A dormant company still has directors, still has a registered office, and still has a PSC register. All of this must be confirmed annually. The only way to remove the obligation permanently is to close the company through voluntary strike-off or liquidation.
