Limited companies are required to hold a wide range of company and accounting records. This includes details of directors, shareholders, company secretaries and the results of any shareholder votes and resolutions.
The company must also keep a register of people with significant control (PSC register). The PSC register is used to identify and record the people who exert significant control over UK companies often known as beneficial owners. Companies must keep a record even if there are no people with significant control.
There is also a requirement to keep full accounting records including:
The records must be held for 6 years from the end of the last company financial year they relate to, or longer if: