Statutory registers and company books: what every company must keep

Why statutory registers still matter alongside the public register

Companies House holds a public register compiled from what companies file, but it is not a replacement for a company keeping its own accurate internal records. A company must maintain certain statutory registers itself, whether at its registered office or another notified address (or, for some registers, on the central public register under rules introduced over recent years for private companies that opt in).

The internal registers are the authoritative working record a company relies on day to day, for example to confirm who is currently a shareholder, how many shares they hold, and who the current directors are. Discrepancies between a company’s own records and what is filed at Companies House can cause real problems, for example when selling shares, registering a charge, or verifying who is entitled to vote at a general meeting.

Know which registers your company must keep

The precise list depends on company type, but a typical private company limited by shares needs several distinct registers, each covering a different aspect of the company. Keep them separately rather than relying on memory, informal spreadsheets alone, or a single combined document that is easy to lose track of.

Keep the registers accurate as circumstances change

A register is only useful if it is updated promptly. Share transfers, new share allotments, director appointments or resignations, and changes to a person’s significant control status should all be reflected in the relevant register as they happen, not reconstructed later from memory when a buyer or lender asks for them.

Many of these changes also trigger a separate duty to notify Companies House, usually within a set number of days. Updating the internal register and filing the Companies House notification are two separate steps; doing one does not automatically complete the other.

1. 1

   Identify the event (share transfer, allotment, director change, PSC change).

2. 2

   Update the relevant internal statutory register with the date and details.

3. 3

   Check the Companies House filing deadline that applies to that type of change.

4. 4

   Submit the required Companies House form or online filing within the deadline.

5. 5

   Store supporting documents (transfer forms, board minutes, consents) with the register entry.

Understand inspection rights and limits

Members generally have a right to inspect certain registers free of charge, and non-members can often request inspection or a copy for a reasonable fee, subject to the company being able to refuse requests it reasonably believes are not made for a proper purpose. Residential addresses and certain other sensitive information are protected from public disclosure, even though the underlying obligation to record them still exists.

If your company receives an inspection request, check the specific register involved, the requester’s stated purpose where relevant, and the applicable time limit for responding, rather than assuming every request must be granted immediately or can be refused outright.

• Confirm which register is being requested and who is entitled to see it.
• Check whether a fee applies and the statutory time limit for responding.
• Protect residential addresses and other restricted information correctly.
• Keep a record of requests received and how each was handled.

Understand what ECCTA has actually changed so far

The Economic Crime and Corporate Transparency Act 2023 introduces a substantial programme of reform to Companies House and company record-keeping, but reforms are commencing in phases rather than all at once, so check the current position before assuming a change is already mandatory.

A significant milestone is identity verification: from 18 November 2025 it became a legal requirement for directors and people with significant control, but this date marked the start of a 12-month transition period rather than an immediate deadline, giving existing companies time to have all relevant individuals verified by their own due dates. New directors appointed or new companies incorporated after that date generally need identity verification completed as part of that process. Keep checking GOV.UK guidance as further ECCTA provisions, including changes to registers and filing requirements, continue to be brought into force over time.

Worth knowing: Do not assume every ECCTA reform mentioned in the media is already in force; check the current Companies House guidance for the specific provision and date that applies to you.

Decide where and how to store the registers

Registers can be kept in paper form, electronically, or through a company secretarial software package, provided they remain accessible for inspection and can be reproduced in legible form when required. Many small companies use a simple structured spreadsheet or a dedicated statutory register tool; larger or more complex companies often use dedicated company secretarial software.

Whatever the format, back it up, restrict who can edit it, and keep a clear history of changes rather than overwriting old entries. If a formation agent or accountant maintains your statutory registers on your behalf, confirm in writing exactly which registers they keep and how you can access them if you change provider.

Worked example: a missed share transfer update

Illustrative scenario: a company transfers 20% of its shares from one founder to an investor but only files the Companies House confirmation statement update months later, without updating the internal register of members at the time of transfer. When the company later applies for funding, the lender’s due diligence flags a mismatch between the company’s own register and what appears to be understood informally about ownership.

The company has to reconstruct the transfer history from emails and bank records to confirm the correct position, delaying the funding process. Updating the register of members immediately at the time of transfer, alongside the later confirmation statement filing, would have avoided the delay.

Common questions

Official sources & further reading

This guide draws on the official guidance below. Rules, fees and individual circumstances can change; check the relevant source before acting.

• GOV.UK: Company records, forms and filings
• GOV.UK: Verify your identity for Companies House
• GOV.UK: When you need to verify your identity for Companies House

General UK information, primarily for private companies limited by shares. This is not personalised legal, tax or financial advice. An accountant or solicitor can help apply the rules to your situation.