Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Company definition

What does Company mean? In legal practice, company describes an incorporated association formed to carry on business or another lawful purpose. Across England and Wales, Scotland and Northern Ireland this ordinarily means a body corporate formed and registered under the Companies Act 2006; in Ireland, under the Companies Act 2014. A company has separate legal personality (Salomon v A Salomon & Co Ltd), can own assets, enter contracts, sue and be sued, and typically provides limited liability for its members. Common forms are the private company limited by shares (Ltd), the public limited company (plc), the company limited by guarantee and the unlimited company....

Non-statutory company registers under the Companies Act 2006: applications, allotments, transfers, debenture holders, SAIL, inspection/copying and ECCTA 2023 context

Published by a LexisNexis Corporate expert

Practice notes

The Companies Act 2006 (CA 2006) requires companies to keep the following statutory registers:

the register of members
the register of directors
the register of people with significant control (the PSC register)
the register of directors’ residential addresses
the register of secretaries

For further detail on these statutory records, see Practice Note: company records—a company’s statutory registers.

The Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023), which secured Royal Assent on 26 October 2023, will significantly alter the record-keeping framework set by CA 2006. When fully commenced, ECCTA 2023 updates existing legislation so that a company will no longer be required to maintain its own (local) register of directors, register of directors’ residential addresses, register of secretaries, or PSC register. The register of members, however, falls outside this reform and will instead continue to be held locally by the company (see Practice Note: Corporate transparency reform—changes to company registers).

For more information, see Practice Notes: Implementation of the Economic Crime and Corporate Transparency Act 2023 and The Economic Crime and Corporate Transparency Act 2023—tracker...

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Web page updated on 21/05/2026

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