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The current hot topic

New PSC Register

Ensure you are complying with the requirements which, although law from April 2016, introduce new filing requirements from 30 June 2016. Under the rules, companies are required to maintain a register of people with significant control (PSC register). In addition, the details of people with significant control (PSCs) have to be filed with Companies House from 30 June 2016.

A PSC is defined as an individual that:

  • holds, directly or indirectly, more than 25% of the shares or voting rights in the company; or
  • holds the right, directly or indirectly, to appoint or remove a majority of the board of directors of the company; or
  • has the right to exercise, or actually exercises, significant influence or control over the company; or
  • where a trust or firm would satisfy any of the above conditions, any individual that has the right to exercise, or actually exercises, significant influence or control over the activities of that trust or firm.

The details of the individuals which need to be entered on the PSC register include:

  • name and address
  • usual residential address, country of residence and nationality
  • date of birth
  • date when they became a PSC
  • the nature of their control over the company.

Failure to comply with the requirements of the PSC regime could lead to the company or directors, or identified PSCs committing a criminal offence. The company and its directors could face a fine or imprisonment or both.

Further guidance can be found on the Companies House website or please contact us for more help and support in this area.

Internet link: Companies House

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