Confirmation Statement for Overseas Directors
Company Compliance
Published: 3/23/2026
If you live outside the UK but run a UK limited company, the confirmation statement is one of the core Companies House filings you still need to manage. It is separate from annual accounts and separate from the CT600 tax return. Every company must file one at least every 12 months, even if nothing changed, and overseas directors now also need to factor in identity verification before filing.
For overseas directors, the confirmation statement is a key part of wider company compliance. It confirms that the core information held by Companies House is up to date, and it must still be filed even if your company is dormant or no changes took place during the review period. It does not replace annual accounts filing, and it does not replace the CT600 tax return. Keeping those obligations separate is one of the easiest ways to avoid avoidable non-compliance.
What is a confirmation statement?
A confirmation statement is the Companies House filing used to confirm that the main information on the public register is correct. It is normally filed on form CS01, and before submitting it you must make sure certain company changes have already been updated separately, such as director changes, PSC details, the registered office address and the registered email address.
| Filing | What it does | Main authority | Typical timing |
|---|---|---|---|
| Confirmation statement | Confirms core Companies House register information and includes the lawful activities statement | Companies House | At least once every 12 months, within 14 days of the review period ending |
| Annual accounts | Reports the company’s financial statements | Companies House | Usually 9 months after year end for a private company |
| CT600 tax return | Reports Corporation Tax to HMRC | HMRC | Usually 12 months after the Corporation Tax accounting period ends |
What is included in a confirmation statement?
The confirmation statement is partly a review and partly an update mechanism. Some items must be corrected before you file, while others can be updated within the statement itself. Overseas directors should treat it as a structured register check rather than just an annual formality.
| Area | How it is dealt with |
|---|---|
| Directors and secretary | Must be updated before filing the confirmation statement |
| People with significant control (PSCs) | Must be updated before filing |
| Registered office address | Must be updated before filing |
| Registered email address | Must be updated before filing if not already provided |
| SIC code | Can be updated in the additional information section |
| Statement of capital | Can be updated in the additional information section |
| Trading status of shares | Can be updated in the additional information section |
| Shareholder information | Can be updated in the additional information section |
| Lawful activities statement | Confirmed as part of the filing |
In practice, that means overseas directors often need to review related records such as the PSC register, statutory registers and registered office address arrangements before they file.
When is a confirmation statement due?
A confirmation statement must be filed at least once every 12 months. The review period starts on the incorporation date for a new company, or on the date the last confirmation statement was filed for later periods. The statement itself must then be delivered within 14 days of the end of that review period.
| Timing point | Rule |
|---|---|
| First review period | Starts on the incorporation date |
| Later review periods | Start on the date the last confirmation statement was filed |
| Filing deadline | Within 14 days after the review period ends |
| Early filing | Allowed, but it starts a new 12-month review period |
| If nothing changed | You still must file |
This is why it helps to keep the confirmation statement inside your wider filing deadlines calendar rather than treating it as a one-off Companies House task.
How much does it cost?
Companies House currently charges £50 to file a confirmation statement online or through software, and £110 to file a paper CS01 by post. The fee is only charged with the first confirmation statement in a 12-month payment period, which can be useful if you need to file more than once during the year to keep the register current.
| Method | Current fee |
|---|---|
| Online or software filing | £50 |
| Paper form CS01 | £110 |
Identity verification: the biggest new issue for overseas directors
Identity verification is now a major practical part of confirmation statement filing. Before filing the confirmation statement, all company directors must verify their identity. On the next confirmation statement, the company must provide each director’s Companies House personal code and confirm that each director has verified. Companies House says it will not accept the confirmation statement until all directors have verified their identity.
PSCs must also verify their identity and provide their Companies House personal code, but the timing depends on their role. If someone is both a director and a PSC of the same company, they need to provide their code separately for each role. As a director, the code goes into the company’s confirmation statement. As a PSC, the code is provided through the separate PSC service within the relevant 14-day window.
| Person | What they need | Why it matters |
|---|---|---|
| Director | Verified identity and Companies House personal code | Needed before the company can file its next confirmation statement |
| PSC who is also a director | Personal code for the director role and the PSC role | Director code goes into the statement; PSC code must also be dealt with separately |
| PSC only | Verified identity and personal code | Must be handled within the relevant PSC timing window |
| Company | Confirmation that each director has verified | Required as part of the filing process |
Common mistakes overseas directors make
- Confusing the confirmation statement with annual accounts or a CT600. They are separate filings with different purposes and deadlines.
- Assuming nothing needs to be filed if nothing changed. A confirmation statement is still required.
- Waiting until the deadline without checking identity verification. If a director has not verified, Companies House will not accept the filing.
- Forgetting the registered email address requirement. Existing companies need to provide one if they have not already done so.
- Updating the wrong information in the wrong way. Some items must be updated before filing, while others can be changed in the statement itself.
- Filing early without resetting the compliance diary. Early filing starts a new review period.
What happens if you do not file?
Not filing a confirmation statement is serious. Companies House says it is a criminal offence not to file accounts or confirmation statements, directors can be personally fined by the criminal courts, the company may face a financial penalty for a late confirmation statement, and the registrar may also take steps to strike the company off the register.
For overseas directors, that makes the confirmation statement a key part of maintaining good standing, particularly if the company needs to preserve banking access, customer confidence and a clean public register.
Official reference sources
FAQs: Confirmation Statement for Overseas Directors
Yes. Every company must file a confirmation statement at least once every 12 months, even if it is dormant or nothing changed during the review period.
No. A confirmation statement confirms register information at Companies House. Annual accounts are separate financial statements filed separately.
No. The CT600 is a Company Tax Return filed with HMRC. The confirmation statement is a Companies House filing.
It must be filed at least once every 12 months and within 14 days of the end of the company’s review period.
Yes. Companies House says it will not accept the confirmation statement until all directors have verified their identity.
Yes. PSCs must verify their identity and provide their Companies House personal code within the timing rules that apply to their role.
The current fee is £50 online or via software and £110 by paper form CS01.
Late or missing filing can lead to criminal exposure, potential personal fines for directors, financial penalties against the company and possible strike-off action.
Related Guides
This article is general information only and does not constitute legal, tax or accounting advice. Exact filing obligations depend on the facts of the company and the individuals involved.
Latest Posts
Speak to a UK Accounting Expert Today
From bookkeeping and payroll to management accounts and financial forecasting, Accusolve Accountants helps UK and overseas businesses stay compliant with HMRC and grow with confidence. Get tailored advice from our friendly team.
Get a Free Consultation
Fast response • Fixed-fee quotes
