NEW Articles24 Sep 2026
Making Tax Digital update for sole traders and landlords
HMRC is beginning to enrol sole traders and landlords who have not yet joined MTD, while opening exemptions for those due to join from April 2027.
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Companies House identity verification starts on 18 November 2025. For individual directors, the date will vary when they will need to confirm they have verified their identity, depending on when their company’s next confirmation statement is due.
Directors
All existing directors will have to verify their identity, although those holding multiple directorships only need to register once:
Directors who are appointed from 18 November 2025 onwards will need to provide their personal code as part of the appointment process. Identity verification for corporate directors will not be introduced until a later date.
Members of a limited liability partnership must comply with the identity verification requirements on the same basis as directors.
Persons with significant control (PSCs)
PSCs will likewise have to prove who they are.
Director and PSC of the same company: The personal code must be provided separately for each role. For the PSC role, the code will be submitted using a new service within 14 days of the company’s confirmation statement date.
PSC but not a director of the same company: The code must be provided within the first 14 days of the PSC’s birth month. For example, if born on 28 January, the 14-day submission period will run from 1 to 14 January 2026.
Individuals who become a PSC from 18 November 2025 onwards will need to provide their personal code within 14 days of being added to the Companies House register.
Companies House guidance on identity verification can be found here.
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