Companies House ID checks start from 18 November 2025

From 18 November 2025, identity verification becomes a legal requirement. This date is not a deadline, it marks the start of a 12-month transition period, giving your company time to make sure all directors and people with significant control (PSCs) have verified their identity by their due dates. After 18 November, you’ll be able to check the Companies House register to see the verification due dates for each role you hold.   What you need to do Identity verification is a 2-step process: 1.   Verify your identity and get your Companies House personal code. 2.   Provide your personal code for each role you hold to confirm you’re verified. If you’ve already verified your identity, you do not need to do it again – but you must provide your personal code for each role you hold. Find out what happens if you do not verify. How to verify your identity Using the Verify your identity for Companies House service. This service uses GOV.​UK One Login to verify your identity. GOV.​UK One Login will ask you a few simple questions to work out the best way for you to verify your identity online. The options available may depend on your device, whether you have photo ID, and the type of ID you have. If you have a UK photo card driving licence, UK passport or a non-UK biometric passport and access to a smartphone, you can verify your identity using an app.  Filing your next confirmation statement From 18 November, you will not be able to file your company’s next confirmation statement unless all company directors have verified their identity and included their personal code. If someone else files the confirmation statement on your behalf, each director must share their code with them. Find out more about your Companies House personal code and where to find it. Why this matters Identity verification helps protect honest business owners from being impersonated by criminals and supports a fairer, more transparent business environment. It’s a quick, secure process that most people complete in minutes. Identity verification requirements for limited partnerships, corporate directors of companies, corporate members of limited liability partnerships (LLPs), and officers of corporate PSCs, will be introduced at a later date.

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Making Tax Digital for sole traders and landlords

Making Tax Digital for Income Tax (MTD) Making Tax Digital  (MTD) for Income Tax is a new way to report income from self-employment and property to HMRC. It will be introduced in phases from April 2026.   What’s happening If you have gross income (before expenses and tax are deducted) from self-employment and property of more than £20,000, you will need to use MTD forIncome Tax MTD for Income Tax will require you or your accountant/bookkeeper to keep digital records and send quarterly updates of your income and expenses to HMRC, using MTD for Income Tax compatible software. At the end of the year, when you file your tax return information from quarterly updates will be combined with information on your personal income that HMRC holds elsewhere, including income from PAYE employment or a pension. Additional personal income HMRC does not hold, such as investment income, can be added at any time during the year. You will then need to make adjustments to your business income, and check that your income from all sources is recorded, before confirming that the information you are submitting is correct and complete.   HMRC are also introducing a new penalty regime to support MTD for Income Tax from April 2026. A points-based system will be introduced for late filing and a more proportionate system for late payment. Where you miss a quarterly or annual submission obligation, you will receive a penalty point. Once you reach the points threshold, you will receive a financial penalty. New late payment penalties are more proportionate, and charged at different rates based on when the outstanding amount is paid.     When you will legally have to use MTD for Income Tax and when you will have to start using the system depends on your MTD for Income Tax qualifying income included on your tax return. The qualifying income is the gross income (before expenses and tax are deducted)  that you receive in a tax year from self-employment and property combined.   When will it apply to you You will need to use MTD for Income Tax: • from 6 April 2026, if your gross income from these sources totals over £50,000 • from 6 April 2027, if your gross income from these sources totals over £30,000 • from 6 April 2028, if your gross income from these sources totals over £20,000. HMRC will use the qualifying income included on your most recent tax return to identify if you will have to start using MTD for Income Tax. For example, if you have to use MTD for Income Tax from 6 April 2026 this will be identified based on your 2024 to 2025 tax return (which has to be submitted by 31 January 2026). The current annual Self Assessment obligations will not change for those who don’t have to join MTD for Income Tax.   HMRC will send a letter to customers identified as needing to use MTD for Income Tax before April 2026. You should start preparing for the change now.   Partnerships are not impacted by Making Tax Digital for Income Tax and are unable to register

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