Companies House identity verification rules - how and when to confirm identity verification for directors and PSCs

Companies House identity verification (IDV) rules came into force on 18 November. The new legislation requires all directors, people with significant control (PSCs) and members of a limited liability partnership (LLP) to verify their identification with Companies House. This involves providing evidence of their identity and can be done using the GOV.UK One service directly or via an authorised corporate service provider (ACSP). Once verified successfully, the individual will receive a unique identifier known as a Companies House Personal Code. Then, the Personal Code has to provided back to Companies House, when submitting certain forms, in order to match the verified individual separately for each company/LLP they are connected to.

What are the deadlines for completing IDV and submitting the Personal Code to Companies House?

The deadlines for submitting the Personal Code depends on the role and when the role started:

Directors of:

New companies - when registering a new company, the Personal Code has to be provided for each director during the incorporation (Form IN01).
Existing companies - the Personal Code has to be provided for each director on the company's next confirmation statement (Form CS01). The Personal Code for subsequently appointed directors has to be provided when they are added to the register (Form AP01).
Overseas companies must confirm that all directors have verified their identity, by the anniversary of the UK establishment's registration (Form OS VS01)

PSCs who are not directors:

PSCs commencing after 18 November 2025 - the Personal Code can be provided when the PSC is added to the register (Form PSC01) or within 14 days of being added (Form *VS01).
Existing PSCs - the Personal Code has to be provided within the first 14 days of the PSC's birth month (Form VS01). For example, if the PSC’s date of birth is 30 June, their 14 day period will begin on 1 June.

PSCs who are also directors:

the Personal Code has to be provided separately for both roles
- for the director role, the Personal Code has to be provided as explained above
- for the PSC role, the Personal Code has to be provided within 14 days of the confirmation statement date (Form VS01).

Members of LLPs have the same deadlines and will use the equivalent forms.

*The VS01 is currently not a paper form and can only be submitted online via third party software or online directly at https://www.gov.uk/guidance/provide-psc-verification

How does TaxCalc assist with providing the Personal Code to Companies House

Available in Companies House Forms

Forms have been updated to comply with the regulations. Reporting functionality has also been added to assist with meeting the deadlines.

Form VS01 has been created to confirm the PSC's identity verification and provide their Personal Code.
Form CS01 has been updated to confirm the director's identity verification and provide their Personal Code.
Form AP01 and PSC01 have been updated to confirm the director's/PSC's identity verification and provide their Personal Codes.

Available in Company Incorporator

Forms IN01/ LL1N01 have been updated to include details of the directors'/PSCs' identity verification.

Available in Report Manager

New report : 'VS01 deadlines for PSCs who are not directors'
- this report will identify which PSCs have to provide their Personal Code within the first 14 days of their birth month.
New reporting column and filter - 'Individual is a PSC and not a director of the same company'
- this is used in the above default report but can also be used for creation of new reports/client lists.
New reporting column and filter - 'Individual is a PSC and a director of the same company'
- this can be used in a report to identify which PSCs have to provide their Personal Code within 14 days of the confirmation statement date.
New reporting column - 'VS01 reporting deadline'
- this can be used in conjunction with the above columns to calculate the deadline for providing the Personal Code for the PSCs.

Biometric identity checks are also now available in TaxCalc where a licence has been purchased. Biometric ID Checks - Frequently Asked Questions provides information on how TaxCalc can assist ACSPs with verifying identities to comply with IDV rules. Biometric identity checks can also be used to verify identities of potential new clients during onboarding process.