Guidance

People with significant control: eligible Scottish partnerships guidance

This guidance is for eligible Scottish partnerships (ESPs) and individuals who may be the people with significant control (PSCs) of ESPs. It provides an explanation of the PSC requirements and how to comply with them.

• From: Department for Business and Trade and Companies House
• Published: 19 November 2025

Documents

Guidance on the meaning of ‘significant influence or control’ over eligible Scottish partnerships (ESPs) in the context of the register of people with significant control (PSC)

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These requirements introduce legal duties. Those failing to comply could be committing a criminal offence and could be fined, imprisoned, or both.

The guide was prepared by the Department for Business and Trade (DBT) with the help of business, civil society and legal experts.

Published 19 November 2025