Accountant for Limited Company: The 2026 ID Verification Deadline Most Directors Haven’t Actioned
Since 18 November 2025, every director and Person with Significant Control on the UK companies register has faced a new legal requirement: verify your identity, or risk Companies House refusing to process certain filings for your company. Existing directors and PSCs have until 18 November 2026 to complete this — a deadline that’s now genuinely close, and one a surprising number of directors haven’t actioned yet, partly because it’s easy to miss and partly because most general “do I need an accountant” guidance hasn’t caught up with it.
This guide covers what an accountant for a limited company actually does, the identity verification deadline every director needs to know about, confirmation statement and PSC register obligations, and what it typically costs.
Quick Answer
An accountant for a limited company handles statutory accounts, Corporation Tax, the annual confirmation statement, and PSC register accuracy — and, increasingly, can act as your Authorised Corporate Service Provider (ACSP) to verify your identity with Companies House directly. Since 18 November 2025, identity verification has been a legal requirement for directors and People with Significant Control under the Economic Crime and Corporate Transparency Act 2023, with existing directors and PSCs given until 18 November 2026 to complete it — after which Companies House can refuse to process certain filings for non-compliant companies. Typical fees run £200–£800 a year for straightforward limited company accounts.
Key Takeaways
- Director and PSC identity verification became mandatory from 18 November 2025, with existing directors and PSCs required to complete it by 18 November 2026.
- An accountant registered as an Authorised Corporate Service Provider (ACSP) can verify your identity on your behalf, as an alternative to doing it yourself via GOV.UK One Login.
- The confirmation statement (CS01) is separate from your accounts and Corporation Tax return, filed at Companies House annually, due 14 days after your review period ends.
- Under the Economic Crime and Corporate Transparency Act 2023, companies must now provide full shareholder names in the register of members and submit a full shareholder list with their confirmation statement.
- London has more registered companies than any other UK region, out of more than 5 million companies on the UK register overall.
- Typical fees run £200–£800 a year for limited company accounts, with confirmation statement and ACSP identity verification support often priced separately.
Table of Contents
- What Does an Accountant for a Limited Company Actually Do?
- The 2026 Identity Verification Deadline: What Every Director Needs to Know
- Confirmation Statement and PSC Register Obligations
- Statutory Accounts and Corporation Tax
- Payroll, VAT, and Other Ongoing Obligations
- Limited Companies in London: What We See
- A Worked Example: Missing the ID Verification Deadline
- How Much Does It Cost?
- Common Mistakes People Make
- Accountant Insights: What We See in Practice
- Do You Need an Accountant? (Decision Framework)
- DIY vs Professional Accountant
- Checklists
- FAQs
- Sources
- Final Thoughts
What Does an Accountant for a Limited Company Actually Do?
Beyond preparing statutory accounts and filing your Company Tax Return, a good limited company accountant keeps your Companies House filings current — the confirmation statement, PSC register accuracy, and now director identity verification — alongside your HMRC obligations. Many now act as an Authorised Corporate Service Provider (ACSP), meaning they can complete identity verification on your behalf rather than you needing to do it yourself, and coordinate the company-secretarial calendar so confirmation statements and accounts deadlines don’t slip against each other.
The 2026 Identity Verification Deadline: What Every Director Needs to Know
This is the single most significant, and most widely missed, change affecting limited company directors this year. Since 18 November 2025, identity verification has been a legal requirement under the Economic Crime and Corporate Transparency Act 2023 for directors, People with Significant Control (PSCs), and anyone filing documents on behalf of a company at Companies House. Anyone appointed as a new director or PSC after that date must complete verification before Companies House will even record the appointment. Existing directors and PSCs — anyone already in post before the rule changed — have a transitional deadline of 18 November 2026 to get verified.
There are two routes: verify yourself directly through GOV.UK One Login, or have an accountant, solicitor, or formation agent registered as an Authorised Corporate Service Provider (ACSP) verify you using approved identity documents. Once verified, you receive a personal verification code tied to your Companies House record. Miss the deadline, and Companies House can refuse to process certain filings for your company — including, in some cases, the confirmation statement itself — creating a compliance bind where the very filing you need to keep your company in good standing can’t be accepted until verification is sorted.
Confirmation Statement and PSC Register Obligations
Every UK limited company must file a confirmation statement (form CS01) at Companies House at least once every 12 months, confirming that the registered office, directors, company secretary, shareholders, PSC register, and SIC codes on the public record are still accurate. It’s entirely separate from your accounts and Corporation Tax return — no financial information appears on it — and the filing deadline falls 14 days after your review period ends, typically tied to your incorporation anniversary. Missing it doesn’t trigger an automatic fine, but persistent failure to file risks Companies House striking your company off the register entirely.
Since the Economic Crime and Corporate Transparency Act 2023 took fuller effect, companies must also provide full shareholder names (not just initials or abbreviated forms) in their register of members, and submit a complete shareholder list when filing the confirmation statement — a genuine tightening of transparency requirements that catches out companies still working from an older, less detailed shareholder record.
Statutory Accounts and Corporation Tax
Alongside Companies House filings, your limited company must prepare statutory annual accounts and file a Company Tax Return (CT600) with HMRC, paying Corporation Tax at 19% up to £50,000 profit, with marginal relief tapering the rate up to the 25% main rate above £250,000. Reforms under the Economic Crime and Corporate Transparency Act are also progressively removing the option to file abridged accounts and will, over time, require even micro-entities to file a profit and loss account — changes worth being aware of if your company currently relies on the simplest filing options.
Payroll, VAT, and Other Ongoing Obligations
Depending on your company’s activity, additional obligations layer on top: PAYE payroll if you or any staff draw a salary, VAT registration once taxable turnover crosses £90,000, and Employer National Insurance considerations if you’re building a team. A good accountant coordinates all of this against a single calendar, rather than treating Companies House and HMRC deadlines as separate, disconnected tasks.
Limited Companies in London: What We See
London has more registered companies than any other UK region — out of more than 5 million companies on the UK register overall, London’s concentration comfortably outweighs every other part of the country. That density means London-based directors are disproportionately likely to be juggling multiple appointments across several companies, each with its own confirmation statement date, PSC register, and — since November 2025 — its own identity verification requirement to track. For London directors sitting on more than one board, keeping the verification status, confirmation statement dates, and PSC accuracy straight across every company genuinely benefits from a single coordinated system rather than tracking each one separately.
A Worked Example: Missing the ID Verification Deadline
Illustrative Example: Say a director of a small limited company hasn’t verified their identity by the 18 November 2026 deadline, having assumed it was something Companies House would remind them about directly. When the company’s next confirmation statement falls due shortly after, Companies House refuses to process the filing until the director completes verification. With the confirmation statement now overdue and identity verification still outstanding, the company risks a strike-off warning — a genuinely avoidable situation that a five-minute verification process, completed months earlier, would have prevented entirely.
Illustrative Example: A different director, sitting on the boards of three separate companies, has their accountant — registered as an ACSP — complete identity verification once, generating a single personal code that covers all three directorships. Rather than navigating GOV.UK One Login separately for each company, the verification is handled in one coordinated step alongside the accountant’s existing confirmation statement and accounts work.
The 2026 Identity Verification Deadline: What Every Director Needs to Know
This is the single most significant, and most widely missed, change affecting limited company directors this year. Since 18 November 2025, identity verification has been a legal requirement under the Economic Crime and Corporate Transparency Act 2023 for directors, People with Significant Control (PSCs), and anyone filing documents on behalf of a company at Companies House. Anyone appointed as a new director or PSC after that date must complete verification before Companies House will even record the appointment. Existing directors and PSCs — anyone already in post before the rule changed — have a transitional deadline of 18 November 2026 to get verified.
There are two routes: verify yourself directly through GOV.UK One Login, or have an accountant, solicitor, or formation agent registered as an Authorised Corporate Service Provider (ACSP) verify you using approved identity documents. Once verified, you receive a personal verification code tied to your Companies House record. Miss the deadline, and Companies House can refuse to process certain filings for your company — including, in some cases, the confirmation statement itself — creating a compliance bind where the very filing you need to keep your company in good standing can’t be accepted until verification is sorted.
Confirmation Statement and PSC Register Obligations
Every UK limited company must file a confirmation statement (form CS01) at Companies House at least once every 12 months, confirming that the registered office, directors, company secretary, shareholders, PSC register, and SIC codes on the public record are still accurate. It’s entirely separate from your accounts and Corporation Tax return — no financial information appears on it — and the filing deadline falls 14 days after your review period ends, typically tied to your incorporation anniversary. Missing it doesn’t trigger an automatic fine, but persistent failure to file risks Companies House striking your company off the register entirely.
Since the Economic Crime and Corporate Transparency Act 2023 took fuller effect, companies must also provide full shareholder names (not just initials or abbreviated forms) in their register of members, and submit a complete shareholder list when filing the confirmation statement — a genuine tightening of transparency requirements that catches out companies still working from an older, less detailed shareholder record.
Statutory Accounts and Corporation Tax
Alongside Companies House filings, your limited company must prepare statutory annual accounts and file a Company Tax Return (CT600) with HMRC, paying Corporation Tax at 19% up to £50,000 profit, with marginal relief tapering the rate up to the 25% main rate above £250,000. Reforms under the Economic Crime and Corporate Transparency Act are also progressively removing the option to file abridged accounts and will, over time, require even micro-entities to file a profit and loss account — changes worth being aware of if your company currently relies on the simplest filing options.
Payroll, VAT, and Other Ongoing Obligations
Depending on your company’s activity, additional obligations layer on top: PAYE payroll if you or any staff draw a salary, VAT registration once taxable turnover crosses £90,000, and Employer National Insurance considerations if you’re building a team. A good accountant coordinates all of this against a single calendar, rather than treating Companies House and HMRC deadlines as separate, disconnected tasks.
Limited Companies in London: What We See
London has more registered companies than any other UK region — out of more than 5 million companies on the UK register overall, London’s concentration comfortably outweighs every other part of the country. That density means London-based directors are disproportionately likely to be juggling multiple appointments across several companies, each with its own confirmation statement date, PSC register, and — since November 2025 — its own identity verification requirement to track. For London directors sitting on more than one board, keeping the verification status, confirmation statement dates, and PSC accuracy straight across every company genuinely benefits from a single coordinated system rather than tracking each one separately.
A Worked Example: Missing the ID Verification Deadline
Illustrative Example: Say a director of a small limited company hasn’t verified their identity by the 18 November 2026 deadline, having assumed it was something Companies House would remind them about directly. When the company’s next confirmation statement falls due shortly after, Companies House refuses to process the filing until the director completes verification. With the confirmation statement now overdue and identity verification still outstanding, the company risks a strike-off warning — a genuinely avoidable situation that a five-minute verification process, completed months earlier, would have prevented entirely.
Illustrative Example: A different director, sitting on the boards of three separate companies, has their accountant — registered as an ACSP — complete identity verification once, generating a single personal code that covers all three directorships. Rather than navigating GOV.UK One Login separately for each company, the verification is handled in one coordinated step alongside the accountant’s existing confirmation statement and accounts work.
How Much Does It Cost?
£75 – £150 / year
£400 – £800 / year
£50 – £150 / year, on top
£30 – £75 one-off
£1,200 – £3,000+ / year
Common Mistakes People Make
1. Assuming Companies House will remind you about identity verification
Why it happens: Many statutory deadlines come with reminder letters, so directors assume this will too.
Consequence: Missing the 18 November 2026 deadline and finding filings refused as a result.
How to avoid it: Verify your identity proactively, either yourself via GOV.UK One Login or through an ACSP-registered accountant.
2. Treating the confirmation statement as identical to the annual accounts
Why it happens: Both are annual Companies House-adjacent obligations, which can blur together.
Consequence: Missing one while assuming the other covers it, since they’re entirely separate filings with separate deadlines.
How to avoid it: Track both deadlines independently, ideally through a single accountant who manages both.
3. Not updating the shareholder register to full names
Why it happens: Older company records sometimes use abbreviated or incomplete shareholder details.
Consequence: A confirmation statement rejected or flagged for correction under the newer ECCTA requirements.
How to avoid it: Review your register of members for full, accurate shareholder names before your next filing.
4. Letting multiple directorships create duplicated, uncoordinated admin
Why it happens: Each company’s deadlines are tracked separately by default.
Consequence: A missed deadline on one company while attention is focused on another.
How to avoid it: Use a single accountant to coordinate filings across all your directorships where possible.
5. Assuming a missed confirmation statement carries an automatic fine
Why it happens: Many Companies House and HMRC deadlines do carry automatic penalties, so it’s a reasonable assumption.
Consequence: Underestimating the actual risk — strike-off — which is more serious than a fine for many businesses.
How to avoid it: Understand that persistent non-filing risks the company being dissolved, not just a financial penalty.
Accountant Insights: What We See in Practice
- The November 2026 identity verification deadline is, in our experience, still not on most directors’ radar — it’s a genuinely new requirement that hasn’t yet become common knowledge the way annual accounts deadlines have.
- Directors sitting on multiple boards benefit disproportionately from ACSP-managed verification, since it removes the need to navigate the process separately for each company.
- Confirmation statement and accounts deadlines slipping against each other is one of the most common admin issues we see among companies managing their own Companies House filings.
- Shareholder register accuracy is an easy thing to overlook until a confirmation statement gets flagged, particularly for companies incorporated some years ago under older requirements.
- Coordinating Companies House and HMRC deadlines through one accountant consistently reduces the risk of a missed filing compared to tracking each separately.
Do You Need an Accountant?
Step 1: Check your identity verification status now. Confirm whether you and any PSCs have completed verification ahead of the 18 November 2026 deadline.
Step 2: Confirm your confirmation statement and accounts deadlines. Make sure both are tracked, not just one.
Step 3: Review your shareholder register. Confirm it holds full names as required under current rules.
Step 4: Consider ACSP-managed verification if you hold multiple directorships. A single coordinated process beats managing each separately.
Step 5: Choose an accountant who tracks Companies House changes actively. This is exactly the kind of update that needs to be caught before it becomes a problem.
DIY vs Professional Accountant
| Option | Advantages | Disadvantages | Best For |
|---|---|---|---|
| DIY | No fee; full control | Risk of missing the ID verification deadline, confirmation statement, or shareholder register updates | A very simple, dormant, or single-director company confident with Companies House filings |
| Professional accountant | Coordinated filings; ACSP verification available; deadlines tracked centrally | Ongoing fee | Any actively trading company, especially with multiple directors or PSCs |
Checklists
Checklist 1: Before 18 November 2026
- ✓ Confirm your own identity verification status
- ✓ Confirm verification status for every director and PSC
- ✓ Decide between GOV.UK One Login or ACSP-managed verification
- ✓ Complete verification well ahead of the deadline, not at the last minute
Checklist 2: Ongoing Compliance
- ✓ Track your confirmation statement date separately from your accounts deadline
- ✓ Review your shareholder register for full, accurate names
- ✓ Confirm PSC register accuracy annually
- ✓ Coordinate filings across multiple directorships if you hold more than one
FAQs
What is the director identity verification deadline?
Existing directors and People with Significant Control have until 18 November 2026 to complete identity verification, a requirement in place since 18 November 2025 under the Economic Crime and Corporate Transparency Act 2023.
How do I verify my identity as a director?
Either directly through GOV.UK One Login, or through an accountant, solicitor, or formation agent registered as an Authorised Corporate Service Provider (ACSP).
What happens if I miss the identity verification deadline?
Companies House can refuse to process certain filings for your company, including in some cases the confirmation statement, until verification is completed.
What is a confirmation statement?
An annual filing (form CS01) confirming that Companies House’s record of your company — registered office, directors, shareholders, PSCs, and SIC codes — remains accurate. It’s separate from your accounts and Corporation Tax return.
When is the confirmation statement due?
14 days after your review period ends, typically tied to your incorporation anniversary or the date of your last confirmation statement.
What happens if I don’t file a confirmation statement?
There’s no automatic fine, but persistent failure to file risks Companies House striking your company off the register and dissolving it.
What changed with shareholder registers under the ECCTA 2023?
Companies must now provide full shareholder names (not abbreviated forms) in the register of members and submit a complete shareholder list with the confirmation statement.
How much does an accountant for a limited company cost?
Typically £400–£800 a year for accounts and Corporation Tax, with confirmation statement filing and ACSP identity verification often priced separately.
Can my accountant verify my identity for me?
Yes, if they’re registered as an Authorised Corporate Service Provider (ACSP) with Companies House — this is an increasingly common service accountants now offer.
Do I need to verify my identity separately for each company I’m a director of?
No — once verified, you receive a personal verification code that applies across all your directorships, though each company’s other filings still need managing individually.
Sources
- GOV.UK — Identity verification for company directors and PSCs
- GOV.UK — File a confirmation statement
- GOV.UK — Incorporated companies in the UK, statistical releases
- GOV.UK — Economic Crime and Corporate Transparency Act 2023: Companies House transition plan
- GOV.UK — Corporation Tax rates and reliefs
Companies House requirements, deadlines, and fees are subject to change — always confirm current figures and your specific verification status on GOV.UK before relying on them.
Final Thoughts
Running a limited company now involves more than accounts and Corporation Tax — the new director and PSC identity verification requirement, with its 18 November 2026 deadline for existing directors, is a genuinely significant compliance change that’s still catching many directors unaware. An accountant for your limited company should be tracking this, alongside your confirmation statement and shareholder register accuracy, as standard practice rather than something you discover only once a filing gets refused.
Want it handled properly? Get in touch for a fixed-fee quote, or see our full pricing guide.