Reregistration is the statutory process for converting an existing company from one corporate form to another without creating a new legal entity. In the UK (England & Wales, Scotland and Northern Ireland) it is governed by the Companies Act 2006, Part 7; in Ireland, analogous procedures are set out in the Companies Act 2014. Typical uses include converting a public company limited by shares to a private company limited by shares, a private company to a public company, or moving between limited and unlimited status. In Ireland, routes also exist between LTD, DAC, PLC, CLG and ULC forms.
Key legal features and requirements:
- Member approval (usually by special resolution; stricter consent can apply in specific cases).
- Meeting statutory eligibility tests (for example, capital, accounts and disclosure requirements for becoming a plc).
- Filing an application with the Registrar of Companies (Companies House or the CRO) including prescribed documents, typically amended articles, a statement of capital and a statement of compliance, and, where relevant, recent audited accounts.
On acceptance, the Registrar issues a certificate of incorporation on re‑registration, the company’s name/suffix updates, and the entity continues in law. Practically, re‑registration enables IPOs, take‑privates, governance changes and revised reporting and capital regimes.