What Urban Planning Businesses Need To Kow About New Companies House Filing Requirements

The UK government has introduced significant changes to Companies House filing obligations, effective from November 18, 2025. These reforms aim to enhance corporate transparency, combat economic crime, and simplify the process of tracking company ownership. Planning businesses must fully understand these changes to ensure compliance and avoid penalties or administrative setbacks.

What Are The New Companies House Filing Changes For Urban Planning Businesses

1. Mandatory Identity Verification

A key change is the mandatory identity verification for company directors and Persons with Significant Control (PSCs). This requirement means that all individuals listed as directors or PSCs must complete the Companies House verification process for directors to confirm their identity.

Verification can be done through various methods, including:

  • Online via the GOV.UK One Login app: A simple and convenient way to verify your identity online.
  • Post Office: Directors and PSCs can verify their identity in person.
  • Authorised Corporate Service Providers (ACSP): These providers are authorised to help verify identities on behalf of companies.

If you do not complete identity verification, you cannot act as a director or PSC, and your company may face penalties or filing issues. Failure to comply with the Companies House verification process for directors could even disqualify you from your role.

2. Restrictions on Filing Documents

From spring 2026 onwards, only verified individuals or registered ACSPs will be able to file documents with Companies House. This means that directors and PSCs must be verified before they can file documents such as the annual confirmation statement or other required filings.

This new rule ensures only verified individuals file documents, increases transparency, and reduces fraud risk. Planning businesses must verify their directors or appoint an ACSP to handle filings.

3. Transition Period for Existing Directors and PSCs

There will be a transitional period for existing directors and PSCs to complete their identity verification. The deadline for existing directors to verify their identities will be tied to the company’s next annual confirmation statement filing. Similarly, PSCs must verify their identities within 14 days of their birth month in the year 2025.

These changes will apply to all companies, including planning businesses. It’s crucial for businesses to start planning ahead to meet these deadlines and ensure they don’t fall behind on compliance.

4. What This Means for Planning businesses

Planning businesses need to take immediate steps to comply with these changes. The following actions are recommended:

  • Verify Identity: Ensure all directors and PSCs are verified before the new rules come into effect. This can be done through the GOV.UK One Login app or via an ACSP.
  • Update Internal Filing Procedures: businesses should review and update their internal filing processes to comply with the new restrictions. Appointing an ACSP may be a good option to avoid any delays or compliance issues.
  • Consult a Professional: Engage an accounting firm or legal professional to guide you through the process. They can help ensure that all necessary steps are taken in a timely manner.

5. Penalties for Non-Compliance

In case you fail to meet these new Companies House filing changes for urban planning businesses, there can be serious consequences:

  • Unable to File Documents: If directors or PSCs are not verified, the company will not be able to submit required filings to Companies House.
  • Fines or Striking-Off: Companies that do not comply may be subject to fines, or worse, the company may be struck off the register entirely.
  • Damage to Reputation: Non-compliance can tarnish a company’s reputation, affecting relationships with investors, clients, and partners. This can be especially detrimental to planning businesses that rely on a solid professional image.

It is essential that planning businesses take immediate action to ensure they comply with these new rules.

6. Impact on Planning businesses

The new regulations will undoubtedly impact the operations of planning businesses in the UK. Here’s what you can do to adapt:

  • Complete Identity Verification: Ensure that all directors and PSCs complete the identity verification process before the deadline.
  • Consider Appointing an ACSP: Appoint an Authorised Corporate Service Provider if you prefer to have a third party handle the filing process on behalf of the company.
  • Review Your Filing Procedures: Revisit and streamline your internal filing procedures to accommodate the new restrictions and ensure smooth filing of documents moving forward.

The recent changes to Companies House filing obligations are crucial for enhancing transparency and reducing fraud. For planning businesses, understanding these changes and ensuring timely compliance is vital to avoiding penalties and maintaining a good standing with Companies House.

How Apex Accountants Can Help With New Companies House Filing Requirements For Urban Planning businesses

At Apex Accountants, we specialise in providing support to planning businesses through regulatory changes like these. Our expert team can guide your business through the identity verification process, review your filing procedures, and ensure ongoing compliance with Companies House requirements. We provide bespoke advice tailored to your specific needs, helping you avoid costly mistakes and stay ahead of regulatory deadlines.

Contact Apex Accountants today to learn how we can help you navigate these changes with confidence. Our team is ready to provide the guidance you need to stay compliant and maintain a competitive edge in the market.

FAQs on New Companies House Filing Requirements

1. Will identity verification be required from 18 November 2025 at Companies House?

Yes, from 18 November 2025, all company directors and Persons with Significant Control (PSCs) must verify their identity with Companies House. They must complete the verification process online or use an authorised corporate service provider (ACSP).

2. What do I need to file accounts at Companies House?

To file accounts at Companies House, you need to submit annual financial statements that include your balance sheet, profit and loss statement, and notes to the accounts. You can file your accounts electronically or by post, depending on your company’s size and filing preferences.

3. What are the changes to Companies House from 1 April 2027?

The UK government plans to introduce additional regulations from 1 April 2027, which may include enhanced transparency measures and further requirements for the filing of accounts and records. Details of these changes will be available closer to the date.

4. What are the changes to the Companies House 2025?

The key change to Companies House in 2025 is the introduction of mandatory identity verification for directors and PSCs. Additionally, only verified individuals or registered ACSPs will be allowed to submit documents to Companies House.

5. New Companies House filing requirements – where can I find them?

You can find the latest Companies House filing requirements on the official GOV.UK website. It provides detailed guidance on what is required for filing accounts, confirmation statements, and other documents.

6. Companies House accounts filing requirements – what are they?

The filing requirements for company accounts at Companies House depend on the size and type of the company. All companies must submit annual accounts, which include a balance sheet, profit and loss statement, and notes to the financial statements.

7. How do I file accounts with Companies House by post?

To file accounts by post, you must complete the relevant form, sign it, and send it to the Companies House address. It’s important to check the deadline to avoid penalties. Filing online is generally quicker and more efficient.

8. How do I log in to Companies House?

To log in to Companies House, you need to create an account on the Companies House WebFiling service. Once registered, you can submit documents, file accounts, and make changes to company details.

9. What are the Companies House filing requirements for small companies?

Small companies have simplified filing requirements, including fewer details on their balance sheets and profit and loss accounts. However, they still need to file annual accounts with Companies House and may be eligible to file in a simpler format depending on their size and financial performance.

10. What is the Companies House Beta?

The Companies House Beta is an experimental online service that allows businesses to file documents more easily, providing a streamlined process for submitting accounts and other filings. It is a part of the ongoing digital transformation of Companies House services.

How VAT on Urban Planning Services Affects Mixed-Use Developments

In the UK, VAT on urban planning services can be complex, especially for mixed-use developments that combine residential, commercial, and other property types. Understanding how VAT applies across different project components is essential for urban planning companies, developers, and contractors involved in these types of projects.

VAT Treatment for Residential Projects

For residential projects, planning services are generally exempt from VAT. This means that urban planning companies providing services related to the development of residential properties do not charge VAT to their clients. However, this exemption only applies to the planning services directly related to residential property construction. In some cases, there may be 5% VAT on residential property refurbishment if the works involve qualifying renovations, but this would be a separate issue from planning services.

Commercial Property and VAT

Planning services for commercial projects, on the other hand, are typically subject to VAT at the standard rate of 20%. Urban planning companies must charge VAT on their services related to commercial developments, including retail, office, or industrial properties. This standard VAT rate applies to all professional services related to commercial planning, including architectural plans, site development strategies, and environmental assessments.

Mixed-Use Developments

Mixed-use developments, which combine both residential and commercial elements, present more complexity. For these types of projects, VAT treatment is determined based on the nature of the services being provided. Planning services are typically exempt from VAT if they relate to the residential portions of the project. However, services connected to the commercial areas of the development will be subject to VAT.

In mixed-use projects, it’s important to distinguish which services relate to the residential part of the development and which relate to the commercial part. This allows urban planning companies to apply the correct VAT treatment to different aspects of the project.

VAT on Complex Services

In many cases, urban planning companies may provide a mix of residential and commercial planning services for a single project. The overall VAT treatment may depend on the proportion of work related to each element. For instance, the VAT treatment may favour the exempt rate if residential planning constitutes the majority of the work. Conversely, if the project is predominantly commercial, VAT will likely apply.

What About New Build VAT Exemption?

For planning services related to new builds, residential developments are usually exempt from VAT. However, the New Build VAT Exemption List applies to specific types of construction, which may also include the planning services associated with them. This exemption allows developers to save on VAT costs related to the construction of new homes and residential units.

How to Avoid VAT on Building Work

It’s important to note that urban planning services themselves aren’t usually subject to VAT avoidance strategies, as VAT treatment focuses on construction and building works. However, developers involved in residential or mixed-use projects might benefit from reduced VAT rates on specific building works, such as 5% VAT on building work for certain qualifying refurbishments or residential renovations.

How Apex Accountants Can Help With VAT on Urban Planning Services

At Apex Accountants, we know what it takes to calculate VAT in mixed-use developments and residential projects. Our team of expert tax advisors is well-versed in VAT regulations specific to urban planning and construction. We can help your business navigate the intricate VAT landscape, ensuring that you apply the correct rates to residential, commercial, and mixed-use developments.

Whether you’re unsure about VAT exemptions, need guidance on reclaiming VAT on expenses, or want advice on reducing VAT liabilities, Apex Accountants is here to support you. 

Conclusion

The issue of VAT on planning services for mixed-use developments is not universally applicable. The key to managing VAT correctly lies in understanding the project’s components and how they are classified. Urban planning companies must carefully assess the services provided for residential and commercial sections of a development and apply the appropriate VAT rates. If your business is involved in mixed-use developments, it is essential to seek expert advice to ensure compliance with VAT regulations. Apex Accountants offers expert VAT guidance tailored to urban planning companies. Our experienced team can help you navigate these complexities, ensure that you stay compliant, and optimise your VAT position. Contact us today for expert VAT support in urban planning.

FAQs

  • Are all planning services exempt from VAT in the UK?

No, residential planning services are usually exempt, but commercial planning services are subject to VAT at the standard rate.

  • What is the VAT rate for commercial property planning services?

Commercial planning services are generally subject to VAT at the standard rate of 20%.

  • How is VAT handled in mixed-use developments?

VAT treatment depends on whether the services are related to the residential or commercial part of the project.

  • Can urban planning companies reclaim VAT on expenses?

Yes, urban planning companies can reclaim VAT on expenses related to their taxable services.

  • What should urban planning companies consider when working on mixed-use developments?

Companies must carefully assess the scope of work and apply the correct VAT treatment based on the project components.

  • How does the 5% VAT rate apply to building work?

The 5% VAT rate generally applies to qualifying residential renovations, which might affect the VAT treatment of the overall project.

  • How does the New Build VAT Exemption List impact planning services?

The New Build VAT Exemption List can impact planning services related to new residential developments, allowing for VAT exemptions on construction costs.

What Urban Planning Firms Must Know About HMRC’s Construction Industry Scheme Crackdown

In recent months, HMRC has intensified its focus on the Construction Industry Scheme (CIS), particularly targeting urban planning companies involved in development projects. This increased scrutiny brings fresh challenges and potential risks for planning firms that may not be fully compliant with CIS regulations. Understanding these developments is crucial to safeguarding your business.

What is the HMRC Construction Industry Scheme (CIS)?

The Construction Industry Scheme is designed to regulate tax deductions for contractors and subcontractors in the construction industry. Under this scheme, contractors must deduct money from a subcontractor’s payments and pass it on to HMRC. The deductions count towards the subcontractor’s tax and National Insurance contributions.

Why is HMRC Focusing on Urban Planning Companies?

Urban planning companies involved in large-scale development projects are often caught in the crossfire of CIS regulations. Many planning firms engage contractors for various services, from surveying to architectural design. If these services are incorrectly classified under CIS, HMRC could enforce penalties for non-compliance.

Urban planning firms need to ensure that they are correctly identifying who should be considered a subcontractor under the scheme. If they fail to do so, they may face costly fines or additional scrutiny from HMRC. Even if a firm’s involvement in construction is primarily planning or design-based, it’s essential to understand when and how CIS applies to avoid falling foul of tax rules.

Key Compliance Issues for Urban Planning Firms

  1. Subcontractor Status
    Determining whether a worker is a subcontractor can be challenging for urban planning companies. The distinction depends on the nature of the work and the specific contractual arrangements. Incorrectly classifying subcontractors can lead to penalties.
  2. Payments and Deductions
    If a planning company engages in construction-related services, they need to ensure proper deduction of payments to subcontractors. Any missed or incorrect deductions will be flagged by HMRC during an audit.
  3. Registration Requirements
    It’s essential for subcontractors to be registered under CIS. Urban planning firms must verify the registration status of each subcontractor before processing payments. Failing to do so can result in 30% deductions instead of the standard rate, increasing the cost of the project.

What Are the Risks of Non-Compliance?

Urban planning firms that fail to comply with CIS face significant risks, including:

  • HMRC Penalties: Late or incorrect tax filings can lead to substantial fines.
  • Increased Audits: Non-compliance may trigger further audits, leading to more scrutiny of your financial records.
  • Loss of Business Reputation: Repeated compliance failures can damage your company’s reputation with clients, contractors, and HMRC.

How to Ensure CIS Compliance

  1. Understand the Scope of CIS
    It’s essential to determine whether the work your company is involved in qualifies for CIS. This includes understanding which services fall under the scheme, such as construction-related consultancy and subcontractor work.
  2. Check Subcontractor Status
    Before hiring, verify the subcontractor’s CIS registration. Ensure that all payments made to subcontractors are handled according to the correct tax deductions.
  3. Maintain Accurate Records
    Accurate record-keeping is vital for ensuring compliance. Keep detailed records of all payments, deductions, and subcontractor statuses. This will make it easier to prove compliance in the event of an HMRC audit.
  4. Seek Professional Guidance
    If you are unsure about any aspect of CIS compliance, seek advice from specialists who understand the nuances of tax regulations for urban planning companies. A trusted accountant can help you navigate this complex landscape and avoid costly mistakes.

Why CIS Registration For Urban Planners Is Importants

Urban planners involved in construction projects need to ensure they are fully compliant with the Construction Industry Scheme (CIS). CIS registration for urban planners is an essential step if your firm works with subcontractors in the construction industry. This registration helps ensure proper tax deductions and avoids potential penalties from HMRC.

Understanding when and how to register for CIS is vital whether you are working on site assessments, development plans, or collaborating with construction teams. Correct registration ensures your firm meets its tax obligations while protecting your business from unnecessary scrutiny and fines.

Why Choose Apex Accountants?

At Apex Accountants, we specialise in providing tax and accounting services for urban planning companies. Our expert team understands the complexities of the Construction Industry Scheme and can ensure that your business remains compliant with all relevant tax regulations. With our help, you can avoid the risks associated with CIS non-compliance and focus on growing your business with confidence.

Conclusion

HMRC’s heightened scrutiny of CIS compliance for urban planning companies underscores the importance of staying up to date with tax regulations. By understanding your obligations under the scheme, accurately classifying subcontractors, and maintaining proper records, you can mitigate risks and avoid penalties. If you’re unsure about your current CIS compliance, Apex Accountants can provide the support and guidance you need to stay on track.

For expert CIS compliance advice tailored to your urban planning company, contact Apex Accountants today. Let us help you safeguard your business from potential tax issues.

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