To incorporate a company in the UK (England and Wales, Scotland, or Northern Ireland), you must submit a specific set of constitutional documents and statutory statements to Companies House. Section 9 of the Companies Act 2006 (CA 2006) strictly governs this registration process, which has recently been overhauled by the Economic Crime and Corporate Transparency Act 2023 (ECCTA).
To answer the core question—what company registration documents do you need—you must deliver a memorandum of association, an application for registration containing various mandatory statements, a statement of compliance, and proof of identity verification.
Below is an exhaustive breakdown of every document, statement, and fee required to register a limited company in the 2026/27 tax year.
The Core Constitutional Documents
You must submit two foundational documents that legally form the company and dictate how it will be governed.
Memorandum of Association
Section 7 of the CA 2006 dictates that a company is formed by one or more persons subscribing their names to a memorandum of association. You must deliver this document to the registrar alongside your application. The memorandum serves as a legal statement signed by all initial subscribers agreeing to form the company and take at least one share each (for a company limited by shares).
Articles of Association
You must register articles of association, which prescribe the regulations for running the company. Section 18 of the CA 2006 dictates that these must be contained in a single document divided into consecutively numbered paragraphs.
You do not need to upload a bespoke document if you choose to adopt the “model articles” (the standard default articles provided by the government). If you opt to use amended or entirely bespoke articles, you must supply a copy with your registration application.
The Application for Registration (Form IN01)
The bulk of the required information sits within the application for registration itself (commonly known as Form IN01). Under section 9 of the CA 2006, this application must state the company’s proposed name, its jurisdiction (e.g., England and Wales), whether liability is limited by shares or guarantee, and a specific statement that the subscribers wish to form the company for lawful purposes.
Within this application, you must include several vital “Statements”:
Statement of Capital and Initial Shareholdings
If you are forming a company limited by shares, section 9(4)(a) requires a statement of capital (under section 10). This document details the total number of shares taken by the subscribers, the aggregate nominal value of those shares, and the amount paid (or unpaid) on each share.
Statement of Proposed Officers
You must provide a statement of the company’s proposed officers (directors and, if applicable, the company secretary) under section 12 of the CA 2006.
Statement of Initial Significant Control (PSC)
Under section 12A of the CA 2006, you must deliver a statement of initial significant control. This document must name anyone who will be a registrable person or a registrable relevant legal entity (such as a parent company) on incorporation, and include their required particulars. Crucially, you must also include a formal statement confirming that none of these individuals are disqualified under the directors’ disqualification legislation.
Mandatory Addresses and Contact Details
Recent legislative changes have drastically tightened the rules around the addresses you must provide during registration.
An “Appropriate” Registered Office Address
You must provide a statement of the intended registered office address. Section 86 of the CA 2006 now demands that this must be an “appropriate address”.
“An address is an “appropriate address” if, in the ordinary course of events— (a) a document addressed to the company, and delivered there by hand or by post, would be expected to come to the attention of a person acting on behalf of the company, and (b) the delivery of documents there is capable of being recorded by the obtaining of an acknowledgement of delivery.”
This statutory definition effectively bans the use of standard PO Boxes as a registered office, as they cannot typically accommodate the receipt and acknowledgement of hand-delivered legal documents.
Registered Email Address
Section 9(5)(aa) of the CA 2006 now mandates that the application must contain a statement of the intended registered email address of the company. This email address will be used by Companies House to communicate with the company and is kept strictly confidential (it will not appear on the public register).
Identity Verification Documents (2026/27 Rules)
As of 18 November 2025, identity verification became a compulsory requirement for all new company registrations.
Under section 1067A of the CA 2006, an individual may not deliver a document to the registrar on their own behalf, or on behalf of another person, unless their identity is verified. Any individual acting as an authorised corporate service provider (e.g., an accountant forming the company for a client) must also have their identity verified and include a statement confirming their status.
This verification is typically conducted via the GOV.UK One Login system, meaning you will need a valid photo ID (like a passport or driving licence) to digitally prove your identity before Companies House will accept your registration documents.
Incorporation Fees (Effective February 2026)
When you submit your documents, you must pay the statutory registration fee. From 1 February 2026, Companies House has increased its fees to fund enhanced enforcement activity.
The digital incorporation filing fee is now £100.
Once Companies House successfully processes the application, documents, identity checks, and the £100 fee, they will formally register the company, and HMRC will automatically set up a Unique Taxpayer Reference (UTR) for Corporation Tax purposes.
Summary Table: Registration Document Requirements
| Element | Requirement / Document | Provision / Authority | Status / Outcome |
|---|---|---|---|
| Memorandum | Memorandum of Association | CA 2006, s 9(1) & s 7 | Mandatory. Legally forms the company. |
| Articles | Articles of Association | CA 2006, s 18 & s 20 | Mandatory. Submit custom articles or adopt default model articles. |
| Capital | Statement of Capital | CA 2006, s 10 | Mandatory for companies limited by shares. |
| Officers | Statement of Proposed Officers | CA 2006, s 12 | Mandatory. Lists directors and secretary. |
| Control (PSC) | Statement of Initial Significant Control | CA 2006, s 12A | Mandatory. Identifies ultimate beneficial owners and confirms they are not disqualified. |
| Physical Address | “Appropriate” Registered Office | CA 2006, s 86 | Mandatory. PO Boxes prohibited; must allow for receipt/acknowledgement of documents. |
| Digital Address | Registered Email Address | CA 2006, s 9(5)(aa) | Mandatory. Used for official registrar correspondence; kept off public record. |
| Identity Check | Identity Verification Documents | CA 2006, s 1067A | Mandatory via GOV.UK One Login (since Nov 2025). |
| Filing Fee | £100 Digital Incorporation Fee | Companies House Update | Mandatory. Effective 1 February 2026. |
Next steps for research: Ensure all proposed directors and persons with significant control have completed their identity verification via GOV.UK One Login before you initiate the registration process, and review their proposed registered office address to ensure it strictly meets the ‘appropriate address’ definition under section 86 of the CA 2006.