Guidance

People with significant control: guidance on regime for legal entities

This guidance provides a detailed explanation of the people with significant control (PSC) requirements. Very complicated or large ownership or control structures may need independent advice.

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

Documents

People with significant control: guidance on regime for legal entities

PDF, 1.13 MB, 90 pages

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Details

The guidance applies to people with significant control over:

• registered and unregistered companies
• UK societas
• limited liability partnerships and eligible Scottish partnerships (Scottish limited partnerships and Scottish qualifying partnerships)

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