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HMRC internal manual

Money Laundering Regulations: Registration

Trust or Company Service Providers (TCSPs): What is meant by "Director"?

‘Director’ is defined in the Companies Act 2006. If you are formally appointed as a director, your name should be contained in the company’s register, available for inspection at the registered office and registered at Companies House. If you are not formally appointed but are called a director, you would not be a director within the Companies Act definition, but you may fall within the scope of the regulations as a ‘shadow director’.

A shadow director is a person who is not a named director but who does direct or control the business.