UK CS01 Confirmation Statement: Required Content

The Confirmation Statement (CS01) replaced the Annual Return (AR01) in June 2016 and is now the single most important annual filing every UK private limited company (Ltd) must make to Companies House — independent of accounts. Failing to file CS01 is one of the leading causes of compulsory strike-off under section 1000 of the Companies Act 2006. This deep-dive explains exactly what content the CS01 must confirm, what changes can be filed alongside it, and the procedural points where overseas-controlled UK Ltds most often slip up.

1. The Statutory Source — Companies Act 2006 ss.853A–853L

The Confirmation Statement was inserted into the Companies Act 2006 by the Small Business, Enterprise and Employment Act 2015. The principal sections are:

• s.853A — Duty to deliver confirmation statements
• s.853B — Confirmation period
• s.853C–853J — Information to be confirmed (registered office, officers, members, PSCs, SAIL, share capital, principal business activities)
• s.853K — Failure to deliver — offence
• s.853L — Power to make further provision by regulations

2. Filing Frequency — The “Confirmation Period”

A company must file a CS01 at least once every 12 months, but the period actually starts from the company’s incorporation anniversary or the date of the most recent CS01, whichever is later. The filing window is 14 days after the end of the confirmation period (s.853A(3)).

Many companies file mid-year voluntarily after substantial changes, which resets the confirmation period to 12 months from the filing date. This is a useful housekeeping technique.

3. Information Confirmed — The Eight Building Blocks

3.1 Registered Office (s.853C)

Confirm the address remains correct, or file AD01 in advance to change.

3.2 Single Alternative Inspection Location (SAIL) (s.853D)

If the company keeps statutory registers at an address other than the registered office, confirm the SAIL.

3.3 Type of Company (s.853E)

Confirm whether private limited by shares, by guarantee, or unlimited.

3.4 Principal Business Activities — SIC Codes (s.853F)

Confirm up to four SIC 2007 codes describing the company’s principal business activities. Accurate SIC codes matter because they drive HMRC sectoral analysis and credit-reference categorisation.

3.5 Statement of Capital (s.853G)

For companies with share capital, confirm:

• Total number of shares
• Aggregate nominal value
• Aggregate amount unpaid
• Class breakdown: rights, votes per share, dividend rights, redemption terms

If share capital has changed, file an SH01 in advance and the CS01 confirms the post-change position.

3.6 Trading Status of Shares (s.853H)

Confirm whether any of the company’s shares were admitted to trading on a regulated market (relevant for traded companies; almost never relevant for Ltds).

3.7 Shareholder Information (s.853I)

Confirm the register of members is accurate. For non-traded companies, the CS01 records the names and shareholdings of all members at the confirmation date, and any transfers since the previous statement.

3.8 People with Significant Control (PSC) (s.853J + Part 21A)

Confirm or update the PSC register required by sections 790A–790ZG of the Companies Act 2006. A PSC is a person who:

• Holds, directly or indirectly, more than 25% of the shares
• Holds, directly or indirectly, more than 25% of the voting rights
• Has the right to appoint or remove a majority of directors
• Otherwise exercises significant influence or control
• Holds the right to exercise such influence over a trust or firm

PSC information must include: name, service address, country of residence, date of birth, nationality, date became registrable, and nature of control (Conditions 1–5).

4. The Economic Crime and Corporate Transparency Act 2023 — Recent Changes

The Economic Crime and Corporate Transparency Act 2023 (ECCTA) introduced significant reforms:

• Identity verification for directors and PSCs (rolled out from late 2025 for new filings, mandatory by 2026 for existing)
• Registered office must be an “appropriate address” — no PO Boxes
• Registered email address required
• Statement of lawful purposes in the CS01 itself

The CS01 from 2026 includes a confirmation that the company’s intended future activities are lawful and that information delivered is accurate. A false statement is an offence under s.1112 of the Companies Act 2006.

Reference: https://www.gov.uk/government/collections/economic-crime-and-corporate-transparency-act-2023

5. Changes That Can Be Filed With or Alongside CS01

Several updates can ride on the same filing or be made simultaneously:

6. Filing Routes and Fees

• Online via WebFiling — fee £34 (2026)
• Paper — fee £62 (2026)

Online filing strongly preferred — paper filings are slow and increasingly being phased out under ECCTA.

Reference: https://www.gov.uk/guidance/confirmation-statement-guidance

7. Penalties for Late or Missing CS01

Unlike late accounts (which carry an automatic civil penalty), CS01 default is a criminal offence under s.853L. Each director commits an offence punishable by fine. More commonly, Companies House issues a first reminder, then a strike-off notice under s.1000:

• Day 0: Confirmation date passes
• Day 14: 14-day filing window ends
• Day 28: First Companies House letter
• Day 42: Second letter (warning of strike-off)
• Day 56: Notice of intention to strike off published in the Gazette
• Day 116: Strike-off (unless cause shown)

Compulsory strike-off triggered by missing CS01 is the single most common cause of UK Ltd dissolution. Restoration is possible but expensive (court fee, legal fees, restoration costs typically £1,500–3,000).

8. Common Mistakes — Gyoseishoshi View

9. The Made-Up Date — A Common Trap

The confirmation date (“made-up date”) is the date as of which the company’s information is confirmed — not the filing date. The filing window is 14 days after that date. Many directors confuse the two and file late by mistake.

Conclusion — The Annual Heartbeat

CS01 is the public-record heartbeat of every UK Ltd. The information confirmed under sections 853C–853J powers credit checks, KYC files, beneficial-ownership disclosure, and procurement due diligence around the world. ECCTA reforms have raised the bar on accuracy; identity verification will tighten further through 2026.

A Gyoseishoshi cannot file CS01 directly with Companies House on behalf of a UK company. Scrib🐮 produces the upstream documents: the board resolution authorising the filing, the PSC register entries, the shareholder register updates, and the statement-of-capital working that the CS01 confirms.

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Disclaimer

Legal information, not legal advice. MmowW Scrib🐮 is operated by a licensed Gyoseishoshi (行政書士) office in Japan. We are not UK solicitors.

Sources

• Companies Act 2006 ss.853A-853L: https://www.legislation.gov.uk/ukpga/2006/46/part/24
• Confirmation statement guidance: https://www.gov.uk/guidance/confirmation-statement-guidance
• ECCTA 2023: https://www.gov.uk/government/collections/economic-crime-and-corporate-transparency-act-2023
• People with significant control: https://www.gov.uk/government/publications/guidance-to-the-people-with-significant-control-requirements-for-companies-and-limited-liability-partnerships