Reporting changes to Companies House and/or HMRC is a legal requirement. There are many instances when you will have to update your company details and report changes, most of which can be carried out free of charge online.
What changes do I need to report?
Some of the most common changes you have to report to Companies House include:
- Change of company name.
- Change of registered office address.
- Using a Single Alternative Inspection Location (SAIL) address.
- Moving statutory company records.
- Appointing and removing directors.
- Appointing and removing company secretaries.
- Changing details of directors and secretaries.
- Changes to the Register of People with Significant Control (PSC)
- Change of company structure
- Allotting new shares.
- Transferring shares.
- Change of accounting reference date (ARD).
- Appointing an accountant.
- Altering the articles of association.
- Charges associated with the company.
Reporting changes to Companies House
Most changes do not attract a filing fee, but Companies House does charge a fee of £8.00 (online filing) or £10.00 (paper filing) to change a company name. If you wish to change the registered name of your company, you must inform Companies House as soon as possible following its adoption (by whatever procedure is provided for in the articles of association).
The new name will not take effect until it is registered and approved by Companies House. You will be issued with a Certificate of Incorporation on Change of Name as confirmation. You must also remember to notify your bank and other third parties if you change your company name.
You can change your company’s registered office address at Companies House at any time, as long as it remains in the same country. You must notify Companies House immediately to ensure all statutory mail is delivered to the new address. HMRC will be notified by Companies House, so you will not have to contact them yourself unless you are also changing the contact details for a Group Payment Arrangement.
Articles of association
If you wish to alter your company’s articles of association, a special resolution must be passed by the company shareholders or guarantors to approve the changes. A copy of the whole document as altered should be sent to Companies House for approval within 15 days. A copy of the members’ resolution to change the articles should be filed at the same time.
You must tell Companies House within 1 month if you allot (issue) more shares in your company. There is no need to update shareholders’ details using the confirmation statement (previously the annual return) at the same time, although it is considered good practice to do so.
Changes to report in 14 days
The following changes must be reported to Companies House within 14 days:
- You move your statutory company records to a different inspection location, i.e. from the registered office to a SAIL address, or vice versa.
- A director resigns or is removed from the company.
- A director’s details change:
- service address
- residential address
- country of residence
- You appoint or remove a company secretary.
- A secretary’s details change.
All of these changes can be easily carried out via Companies House WebFiling or Rapid Formations’ free Online Admin Portal. Other changes required by Companies House (such as in relation to the Company’s PSC) may have different timescales and require paper filing (electronic filing not available).
Please note: if the director’s date of birth is wrong, you cannot simply amend it using a standard CH01 form (change of director’s details). If the wrong date of birth has been registered, you may need to replace the original appointment or correct the original incorporation documents.
Reporting changes using Companies House WebFiling
You can inform Companies House of changes to your company details via WebFiling. This is a free electronic filing service that is available to all UK registered limited companies and limited liability partnerships.
To register for Companies House WebFiling, you will have to provide an email address and password. Companies House will then send an Authentication Code to your registered office address. This code will serve as your digital signature, so you will have to provide it to complete your WebFiling registration and file information electronically.
When your WebFiling registration is complete, you will be able to update company details, file annual confirmation statements, dormant or audit-exempt annual accounts, and much more. Click here to find out more about this service.
Reporting changes to Companies House using our Admin Portal
Existing clients can sign in to their account by clicking ‘Client Login’ on the top right-hand corner of our website. Non-clients can create a free account and import their company details to access this service. This facility will allow you to:
- Change your registered office or SAIL address.
- Appoint and remove directors and secretaries.
- Update directors’ and secretaries details.
- Update PSC information.
- Upload and file confirmation statements and members’ resolutions.
- View company formation documents and filing deadlines.
All information is delivered electronically to Companies House and updated on public record within approximately 24 hours. Click here to find more about this facility.
Report changes to HMRC
You must notify HMRC if you change your company name or trading address (this is your company’s contact address, not the registered office address). If you file Company Tax Returns using corporation tax online, you can easily update your company details there. You can also make changes to your corporation tax accounting period using this online service.
If you wish to use an accountant or advisor to manage your tax affairs, the individual must be formally authorised by HMRC to act on your behalf. You must also tell HMRC if you start using a different accountant or advisor.
If you close or sell your company, you will have to separately notify all relevant HMRC departments with whom your company is registered, e.g. Corporation tax, VAT, PAYE, etc.