Uncovering ECCTA Part 5: The Final Countdown

In the final part of our Uncovering ECCTA series, we focus on the essential “must-dos” in the lead-up to the 18 November deadline. This summary outlines what’s already in place, what’s coming next, and the actions companies should be taking now.

⚠️ Note: Some implementation dates remain indicative and may change subject to secondary legislation.

🧾 IDV Checklist

With the identity verification (IDV) deadline only a week away, now is the time to review your Companies House records and confirm compliance with the new ECCTA requirements.

Here’s a practical checklist to help you prepare:

• Directors and PSCs: Ensure all directors and people with significant control have verified their identities with Companies House and have provided you with their IDV codes.
• Using a filing agent? Confirm that your agent is registered as an Authorised Corporate Service Provider (ACSP) — they can manage IDV submissions on your behalf.
• Self-verification: If directors/PSCs are verifying themselves, provide them with the GOV.UK One Login link.
• Company filings: Review all company details on Companies House — including directors and PSCs, registered office and service addresses, registered email address, SIC code, and shareholdings. Ensure statutory registers are accurate and consistent with public filings.
• Registered office: If you currently use a PO Box, update it to a physical address where mail can be received and acknowledged.
• Registered email: Ensure this email account is actively monitored so you don’t miss Companies House notifications.
• Risk review: Identify any directors/PSCs at risk of non-compliance and plan corrective actions.
• Corporate directors and LPs: Review your structure to confirm that any corporate directors or limited partnerships remain permissible (e.g., UK-registered corporate directors with an all-natural-person board).
• Accounting systems: Prepare for digital-only filings and increased profit-and-loss transparency.
• Fraud prevention: If you qualify as a large organisation, document your “reasonable procedures” for preventing fraud under the new regime.
• Action plan: Develop a forward plan for upcoming changes and share it with your Board, Compliance, and Finance teams — as well as your accountants or other service providers.
• Stay informed: ECCTA implementation is phased and evolving. Regularly check Companies House updates to stay ahead.

📅 Key Upcoming Milestones

18 November 2025: Mandatory ID verification for all new directors and PSCs (for new companies or new appointments). Start of a 12-month transition period for existing directors/PSCs to verify as part of their annual confirmation statement.

1 February 2026: Companies House filing fees increase.

Spring 2026: Mandatory ID verification for anyone filing documents. Only ACSPs may file on behalf of others. Stricter controls for filings by disqualified directors; additional requirements for limited partnerships and corporate directors.

End of 2026: Full transparency regime for UK limited partnerships in scope of ECCTA. Accounts reform takes effect: software-only filings, removal of ‘abridged accounts’ for small companies, and greater disclosure of profit & loss and directors’ reports.

We’ll continue to monitor ECCTA developments. Follow us for updates and practical insights on implementation as new guidance emerges.

If you have any questions in the meantime about what this means for you and your company, please contact us on contact@prosec-cosec.com