A person with significant control (PSC) is someone who owns or controls a UK company, usually by holding more than 25% of its shares or voting rights or by being able to appoint or remove a majority of its directors. Every company must identify its PSCs, register them with Companies House and report any change within 14 days.
PSCs are sometimes called beneficial owners, and a company can have one or several. Since identity checks were introduced, PSCs also have to verify their identity and give Companies House a personal code. Here's how it all works, from the GOV.UK guidance as it read in October 2026.
The conditions that make someone a PSC
A PSC must meet at least one condition, known as a nature of control. You tell Companies House which ones apply:
| Condition | What it means in practice |
|---|---|
| Shares | Holds more than 25% of the company's shares |
| Voting rights | Holds more than 25% of the voting rights |
| Directors | Can appoint or remove a majority of the board |
| Significant influence or control | Can influence or control the company another way, for example directing what directors or shareholders do. This only applies in limited circumstances |
| Trust or firm | Controls the company through a trust or firm without legal personality; trustees or partners are recorded as PSCs |
GOV.UK suggests checking the company's register of members for shareholdings and voting rights, and the articles of association for any rights attached to shares.
The bands you report
You don't report someone's exact holding. Shares and voting rights go into one of three bands: over 25% up to and including 50%, more than 50% and less than 75%, or 75% or more. Here's the insight that's easy to miss: a founder holding exactly 25% isn't a PSC on shares alone, because the test is more than 25%. Two equal shareholders at 50% each are both PSCs; four at exactly 25% each may have none on shareholdings, and the company may need a statement instead.
What Companies House needs
Before you file, confirm these details with the PSC:
- their name, date of birth, nationality and country of residence;
- a correspondence address, known as the service address;
- their home address, which must not be disclosed publicly;
- the date they became a PSC and the date they confirmed their details; and
- every nature of control that applies.
Identity verification and the 14-day windows
- The PSC verifies their identity for Companies House and receives a personal code.
- They provide that code using the Provide identity verification details for a PSC service.
- They have a 14-day period to do it, and the dates depend on whether they were registered with Companies House before 18 November 2025.
- Any later change to PSC details, such as a new address or nature of control, must be reported within 14 days of confirming the change.
You don't need to verify a PSC who has died; they stay on the register until probate or letters of administration are received. My guide to Companies House identity verification covers the verification process in more detail.
When there's no PSC, or someone won't cooperate
A company's PSC information can never be blank. If there's no PSC, or you haven't been able to confirm their details, you must register a statement saying why. If you think someone is a PSC but you don't have their information, send them a notice, and you can also contact their advisers. Anyone who doesn't respond within one calendar month, or who gives false information, commits a criminal offence and could face a 2 year prison sentence, a fine or both. Refusing to provide PSC information is also an offence, and the company can apply restrictions to that person's shares or voting rights, although GOV.UK calls this a significant step for repeated non-response only.
Some individuals can apply to protect their PSC information from being published, and protection applies from the date the application is made. Your yearly confirmation statement is a good moment to check the PSC details are still right.
Common ownership structures, worked through
| Structure | Who is a PSC | Band to report |
|---|---|---|
| One founder owns every share | The founder | 75% or more |
| Two founders with equal shares | Both founders | Over 25% up to and including 50% |
| A majority owner plus several small shareholders | The majority owner, plus anyone else above 25% | Depends on each holding |
| Four equal shareholders | Possibly nobody on shares alone | Check the other conditions; otherwise register a statement |
These follow directly from the more-than-25% tests. Remember that shares and voting rights are separate tests, so someone with few shares but weighted voting rights can still be a PSC, and anyone with the power to appoint or remove most of the board is one whatever they own.
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My verdict
For most small companies this is simple: the founders holding more than 25% are the PSCs, and you list them when you incorporate. The traps are the 14-day deadlines and the edge cases, such as exact 25% holdings and control through trusts. Diarise the verification window, report changes promptly, and never leave the PSC section empty.
Frequently asked questions
What is a person with significant control?
Someone who owns or controls a UK company, usually through more than 25% of the shares or voting rights or the power to appoint or remove a majority of directors.
Is a 25% shareholder a PSC?
Not on shares alone. The test is more than 25%, so exactly 25% doesn't meet the shareholding condition, though another condition might apply.
How long do you have to report a PSC change?
14 days from confirming the change. Each PSC also has a 14-day period to provide their identity verification personal code.
Is a PSC's home address made public?
No. GOV.UK says the PSC's home address must not be disclosed. A separate service address is used for correspondence.
What happens if someone ignores a PSC notice?
Anyone who doesn't respond within one calendar month, or gives false information, commits a criminal offence and could face up to 2 years in prison, a fine or both.
Do PSCs have to verify their identity?
Yes. A PSC must verify their identity for Companies House and provide their personal code within a 14-day period, with dates depending on when they were registered.
What if my company has no PSC?
You must tell Companies House and register a statement explaining why there's no PSC. The PSC information can't be left blank.
