The Economic Crime and Corporate Transparency Act 2023 (Commencement No. 6 and Transitional Provisions) Regulations 2025

Statutory Instruments

2025 No. 1118 (C. 53)

COMPANIES

The Economic Crime and Corporate Transparency Act 2023 (Commencement No. 6 and Transitional Provisions) Regulations 2025

Made

22nd October 2025

The Secretary of State makes these Regulations in exercise of the powers conferred by sections 4(3), 219(1) and (9)(a), 220(1) and (4)(a) of, and paragraph 3(2) of Schedule 2 to, the Economic Crime and Corporate Transparency Act 2023(1) and sections 790LN(5) and 1292(1)(a) of the Companies Act 2006(2).

Part 1 Introductory

Citation and interpretation

1.—(1) These Regulations may be cited as the Economic Crime and Corporate Transparency Act 2023 (Commencement No. 6 and Transitional Provisions) Regulations 2025.

(2) In these Regulations—

“the 2006 Act” means the Companies Act 2006;

“the 2016 Regulations” means the Register of People with Significant Control Regulations 2016(3);

“the 2023 Act” means the Economic Crime and Corporate Transparency Act 2023.

Part 2 Commencement

Commencement on 18th November 2025

2.—(1) The following provisions of the 2023 Act come into force on 18th November 2025—

(a) section 4 (proposed officers: identity verification) insofar as not already in force;

(b) section 7 (persons with initial significant control: identity verification) except insofar as it inserts the provisions specified in paragraph (3);

(c) section 31 (disqualification for persistent breaches of companies legislation: GB);

(d) section 32 (disqualification for persistent breaches of companies legislation: NI);

(e) section 33 (disqualification on summary conviction: GB);

(f) section 34 (disqualification on summary conviction: NI);

(g) section 43 (prohibition on director acting unless ID verified);

(h) section 44 (prohibition on acting unless directorship notified);

(i) section 51 and Schedule 2 (abolition of local registers etc) insofar as not already in force, except insofar as they insert the provisions specified in paragraph (4);

(j) section 59 (confirmation statements) insofar as not already in force;

(k) section 64 (identity verification of persons with significant control) except insofar as it inserts the provisions specified in paragraph (5);

(l) section 69 (identity verification: material unavailable for public inspection) except insofar as it inserts the provisions specified in paragraph (6).

(3) The provisions mentioned in paragraph (1)(b) are the following provisions of the 2006 Act—

(a) section 12B(1), (3) and (5) (option to provide ID verification information about PSCs) insofar as those subsections relate to registrable relevant legal entities;

(b) the definition of “registrable relevant legal entity” in subsection (6) of that section.

(4) The provisions mentioned in paragraph (1)(i) are the following provisions of the 2006 Act—

(a) section 167G(3)(d) to (f) and (4) (duty to notify registrar of change in directors);

(b) section 167K(1)(c) (required information about a director: corporate directors and firms);

(c) section 279K(1)(c) (required information about a secretary etc: corporate secretaries and firms);

(d) section 790K(2)(ba) and (3)(ba) (required particulars);

(e) section 790LB(2) and (3) (option to provide ID verification information in notice of change);

(f) subsection (4) of section 790LB insofar as that subsection relates to section 790LO.

(5) The provisions mentioned in paragraph (1)(k) are the following provisions of the 2006 Act—

(a) section 790LO (initial identity verification: registrable relevant legal entities);

(b) section 790LP (initial identity verification in respect of registrable relevant legal entities: transitional cases);

(c) section 790LR (registrable relevant legal entities: duty to maintain registered officer whose identity is verified);

(d) section 790LS (registrable relevant legal entities: change of registered relevant officer);

(e) section 790LT (offence of failing to comply with sections 790LM to 790LR) insofar as that section relates to sections 790LP, 790LR and to directions given under section 790LO.

(6) The provisions mentioned in paragraph (1)(l) are the following words in section 1087(1)(gd) of the 2006 Act (material not available for public inspection) insofar as they relate to registrable relevant legal entities—

(a) “section 12B(2) to (4);”;

(b) “section 790LB(1) to (3);”;

(c) “section 790LO(2);”;

(d) “section 790LS(1) to (3);”;

(e) “section 1067A;”.

(7) In this regulation “registrable relevant legal entity” has the meaning given in section 790C(8) of the 2006 Act (key terms).

Part 3 Transitional provisions in relation to identity verification

Interpretation

3.  In this Part “ company” has the meaning given in section 1 of the 2006 Act (companies).

Transitional provision in connection with ID verification of existing directors

4.—(1) This regulation applies in relation to an individual who became a director of a company before 18th November 2025.

(2) That company must deliver to the registrar(4) an identity verification statement in respect of that individual at the same time as the company delivers its next confirmation statement(5) during the transitional period.

(3) If the company fails to deliver a confirmation statement during the transitional period, the company must deliver to the registrar an identity verification statement in respect of the individual referred to in paragraph (1) at the same time as the company delivers its next confirmation statement.

(4) The duty—

(a) in paragraph (2) does not apply if the individual is not a director of the company at the time mentioned in that paragraph;

(b) in paragraph (3) does not apply if the individual is not a director of the company at the time mentioned in that paragraph.

(5) Section 853A(1)(b)(i) of the 2006 Act (duty to deliver confirmation statements) has effect as if it included a reference to the duties imposed by paragraphs (2) and (3).

(6) Where, on 18th November 2025, the delivery period within which the confirmation statement referred to in paragraph (2) is required to be delivered has yet to begin, or has already begun but is not yet expired, section 167M(1) of the 2006 Act (prohibition on director acting unless ID verified) does not apply to the individual, and section 167M(2) of the 2006 Act does not apply to the company with respect to that individual, until—

(a) the day after the day on which the company complies with the duty in section 853A(1); or

(b) if the company does not so comply, the day after the last day of the delivery period.

(7) Where, on 18th November 2025, the company has an overdue confirmation statement, section 167M(1) of the 2006 Act does not apply to the individual, and section 167M(2) of the 2006 Act does not apply to the company with respect to that individual, until the earlier of—

(a) the day after the day on which the company complies with paragraph (2); or

(b) the end of the day on 2nd December 2025.

(8) For the purposes of paragraph (7), the company has an overdue confirmation statement if it has failed to deliver a confirmation statement by the end of its last delivery period with an end date before 18th November 2025 and on 18th November 2025 the company has still not delivered that confirmation statement.

(9) In this regulation—

“delivery period” means the period mentioned in section 853A(1) of the 2006 Act;

“identity verification statement” means a statement in respect of an individual confirming that their identity is verified within the meaning of section 1110A of the 2006 Act (meaning of “identity is verified”);

“transitional period” means the period of 12 months beginning with 18th November 2025.

Initial identity verification for registrable persons: transitional cases

5.—(1) This regulation applies to a person (“ the relevant person”) who is a registrable person(6) in relation to a company (“the relevant company”) at any time on 18th November 2025.

(2) If, immediately before 18th November 2025, the relevant person—

(a) is not a director of the relevant company; or

(b) is—

(i) a director of the relevant company; and

(ii) a registrable person in respect of that company whose required particulars(7) are protected,

the appointed day for the purposes of section 790LN of the 2006 Act (initial identity verification for registrable persons: transitional cases) in respect of the relevant person is the date specified in the second column of the following table which corresponds to the month of that person’s date of birth as specified in the first column of that table—

Month of date of birth	Appointed day
January	1st January 2026
February	1st February 2026
March	1st March 2026
April	1st April 2026
May	1st May 2026
June	1st June 2026
July	1st July 2026
August	1st August 2026
September	1st September 2026
October	1st October 2026
November	1st November 2026
December	1st December 2025

(3) If, immediately before 18th November 2025, the relevant person is a—

(a) director of the relevant company; and

(b) registrable person in respect of that company whose required particulars are not protected,

the appointed day is the day after the last day of the relevant review period.

(4) In this regulation—

“protected” means not available for public inspection because under regulation 33 of the 2016 Regulations the registrar is required to omit the relevant person’s secured information from the material on the register;

“relevant review period” means the first review period of the relevant company in which the last day of that review period falls in the period of one year beginning with 18th November 2025;

“review period” has the meaning given in section 853A of the 2006 Act (duty to deliver confirmation statements);

“secured information” has the meaning given in regulation 2 of the 2016 Regulations.

Part 4 Transitional provision in relation to new notification provisions

Chapter 1 Directors and secretaries

Notification of changes concerning directors or secretaries to the registrar

6.—(1) This regulation applies where immediately before 18th November 2025 a company was under a duty to give a notice under a provision of the 2006 Act listed in the first column of the table in paragraph (4) but had not given it.

(2) The company must instead give a relevant corresponding notice under the provision of the 2006 Act listed in the corresponding entry in the second column of that table, subject to the modification in paragraph 3.

(3) The provision of the 2006 Act in the second column has effect as if it required the company to give the relevant corresponding notice during the period of 14 days beginning with 18th November 2025.

(4) The table is as follows—

Provision under which the company was required to give notice immediately before 17th November 2025	Relevant corresponding notice provision
Section 167(1)(a) of the 2006 Act (duty to notify registrar of changes)	Section 167G of the 2006 Act (duty to notify registrar of change in directors)
Section 167(1)(b) of the 2006 Act	Section 167H of the 2006 Act (duty to notify registrar of changes of information)
Section 167D(2) of the 2006 Act (duty to notify registrar of changes) in connection with an obligation to give notice under section 167(1)(a) of the 2006 Act of a person becoming or ceasing to be a director	Section 167G of the 2006 Act
Section 167D(2) of the 2006 Act in connection with an obligation to give notice under section 167(1)(b) of the 2006 Act of any change in the particulars contained in the register of directors or the register of directors’ residential addresses	Section 167H of the 2006 Act
Section 276(1)(a) of the 2006 Act (duty to notify registrar of changes)	Section 279G of the 2006 Act (duty to notify registrar of change in secretary or joint secretary)
Section 276(1)(b) of the 2006 Act	Section 279H of the 2006 Act (duty to notify registrar of changes of information)
Section 279D(2) of the 2006 Act (duty to notify registrar of changes) in connection with an obligation to give notice under section 276(1)(a) of the 2006 Act of a person becoming or ceasing to be a secretary or one of its joint secretaries	Section 279G of the 2006 Act
Section 279D(2) of the 2006 Act in connection with an obligation to give notice under section 276(1)(b) of the 2006 Act of any change in the particulars contained in the register of secretaries	Section 279H of the 2006 Act

(5) The references in this regulation to sections 167, 167D, 276 and 279D of the 2006 Act are references to those provisions as they had effect on 17th November 2025.

Chapter 2 People with significant control

Notification of changes concerning people with significant control to the registrar

7.—(1) This regulation applies where immediately before 18th November 2025 a company—

(a) was under a duty to give a notice under section 790VA(2) of the 2006 Act as a result of making a relevant PSC register change but had not given it; or

(b) would have been under that duty had it complied with its duty to make a relevant PSC register change.

(2) Subject to the modification in paragraph (3), the company must give a relevant notice under the provision of the 2006 Act listed in the second column of the table in paragraph (5) which corresponds to the entry for the provision that required the company to make a relevant PSC register change listed in the first column of that table.

(3) The provision of the 2006 Act in the second column has effect as if it required the company to give the relevant notice during the period of 14 days beginning with 18th November 2025.

(4) In this regulation—

“PSC register” means the register referred to in section 790M(1) of the 2006 Act (duty to keep register);

“relevant PSC register change” means a change to a PSC register required under a provision specified in the first column of the table.

(5) The table is as follows—

Provision requiring relevant PSC register change	Relevant notice provision
Section 790M(2) of the 2006 Act (required particulars of a person with significant control)	Section 790LA(1) of the 2006 Act (duty to notify registrar of confirmed persons with significant control)
Section 790M(6) or (6A) of the 2006 Act in connection with a relevant change within the meaning of section 790E(3)(a) and (4)(a) (person ceases to have significant control)	Section 790LF(1) of the 2006 Act (duty to notify registrar when person ceases to have significant control)
Section 790M(6) or (6A) of the 2006 Act in connection with a relevant change within the meaning of section 790E(3)(b) and (4)(b) (any other change in particulars)	Section 790LD(1) of the 2006 Act (duties to notify of changes to required particulars)
Regulation 10 of the 2016 Regulations (no person with significant control)	Section 790LH(1) of the 2006 Act (duty to notify registrar if company has no persons with significant control)
Regulations 11 and 12 of the 2016 Regulations (unidentified person with significant control and unconfirmed particulars)	Section 790LC(1) of the 2006 Act (duty to notify registrar of unconfirmed persons with significant control)
Regulations 14 and 15 of the 2016 Regulations (failure to comply with section 790D and 790E notices)	Section 790EB(1) of the 2006 Act (company’s duty to notify failure to comply with notices)
Regulation 16 of the 2016 Regulations (late compliance with section 790D and 790E notices)	Section 790EC(1) of the 2006 Act (company’s duty to notify of late compliance with notices)
Regulation 17(2) of the 2016 Regulations (giving of restrictions notice)	Section 790ED(1) of the 2006 Act (company’s duty to notify that it has given a restrictions notice)
Regulation 17(3) of the 2016 Regulations (withdrawal of restrictions notice)	Section 790EE(1) of the 2006 Act (company’s duty to notify that it has withdrawn a restrictions notice)
Regulation 17(4) of the 2016 Regulations (court order directing relevant interest ceases to be subject to restrictions)	Section 790EF(1) of the 2006 Act (company’s duty to notify that court has ended restrictions)

(6) The references in this regulation to sections 790E, 790M and 790VA of the 2006 Act and provisions of the 2016 Regulations are references to those provisions as they had effect on 17th November 2025.

Blair McDougall

Parliamentary Under-Secretary of State

Department for Business and Trade

22nd October 2025

Explanatory Note

(This note is not part of the Regulations)

These Regulations are the sixth commencement regulations made under the Economic Crime and Corporate Transparency Act 2023 (c. 56, “the 2023 Act”). Part 2 of the Regulations commences certain provisions in Part 1 of the 2023 Act (companies etc). Part 2 does not commence provisions of the 2023 Act which require—

• companies to provide statements that their directors and people with significant control (“PSCs”) are not disqualified from acting as a director;

• corporate directors and registrable relevant legal entities of companies to provide a service address;

• registrable relevant legal entities to have a relevant officer whose identity is verified.

Part 3 of the Regulations makes transitional provision concerning the identity verification of company directors and PSCs and Part 4 makes transitional provision in relation to notification of changes to company directors, secretaries and PSCs.

NOTE AS TO EARLIER COMMENCEMENT Regulations and order

(This note is not part of the Regulations)

The following provisions of the Economic Crime and Corporate Transparency Act 2023 (c. 56) have been brought into force by commencement Regulations and an Order made before the date of these Regulations.

Provision	Date of Commencement	S.I. No.
Sections 1 and 2	4th March 2024	S.I. 2024/269
Sections 4(3) and 4(4)	4th March 2024	S.I. 2024/269
Sections 8 to 21	4th March 2024	S.I. 2024/269
Section 22	15th January 2024	S.I. 2023/1206
Sections 23 to 26	4th March 2024	S.I. 2024/269
Section 27	15th January 2024	S.I. 2023/1206
Sections 28 to 30	4th March 2024	S.I. 2024/269
Section 35 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Section 36	4th March 2024	S.I. 2024/269
Section 37 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Section 38	4th March 2024	S.I. 2024/269
Section 39 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Sections 40 to 42	4th March 2024	S.I. 2024/269
Section 45	4th March 2024	S.I. 2024/269
Section 47	4th March 2024	S.I. 2024/269
Section 48 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Section 51 (partially)	4th March 2024	S.I. 2024/269
Section 52 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Section 59 other than subsection (2) to the extent that it substitutes section 853A(1)(b)(iii) of the Companies Act 2006 (c. 46)	4th March 2024	S.I. 2024/269
Sections 60 and 61	4th March 2024	S.I. 2024/269
Section 63	4th March 2024	S.I. 2024/269
Section 65 (insofar as not already in force)	18th March 2025	S.I. 2025/349
Section 66 (insofar as not already in force)	15th January 2024	S.I. 2025/349
Section 67	15th January 2024	S.I. 2023/1206
Section 68 (insofar as not already in force)	18th March 2025	S.I. 2025/349
Section 70	18th March 2025	S.I. 2025/349
Section 71	4th March 2024	S.I. 2024/269
Section 75(1) and (2)	4th March 2024	S.I. 2024/269
Section 75(3) and (4)	5th March 2024	S.I. 2024/269
Sections 76 to 84	4th March 2024	S.I. 2024/269
Section 85 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Section 86	4th March 2024	S.I. 2024/269
Section 87 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Sections 88 to 90	4th March 2024	S.I. 2024/269
Section 91 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Section 92	4th March 2024	S.I. 2024/269
Sections 93 and 94 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Section 95	4th March 2024	S.I. 2024/269
Section 96 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Section 97	4th March 2024	S.I. 2024/269
Section 102	4th March 2024	S.I. 2024/269
Section 103	15th January 2024	S.I. 2023/1206
Sections 104 to 107 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Section 108	4th March 2024	S.I. 2024/269
Section 136(2)	18th March 2025	S.I. 2025/349
Section 147	15th January 2024	S.I. 2023/1206
Section 155 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Sections 156 and 157	4th March 2024	S.I. 2024/269
Section 161 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Section 162	4th March 2024	S.I. 2024/269
Section 164	4th March 2024	S.I. 2024/269
Section 167 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Section 169	4th March 2024	S.I. 2024/269
Section 170 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Sections 171 to 173	4th March 2024	S.I. 2024/269
Sections 175 to 177	4th March 2024	S.I. 2024/269
Section 179 (insofar as it relates to Part 1 of Schedule 8, insofar as not already in force)	26th April 2024	S.I. 2024/269
Section 179 (insofar as it relates to Part 3 of Schedule 8, insofar as not already in force)	26th April 2024	N.I.S.R. 2024/82
Section 180 in relation to England, Wales and Northern Ireland (insofar as not already in force)	26th April 2024	S.I. 2024/269
Section 180 in relation to Scotland (insofar as not already in force)	7th November 2024	S.I. 2024/1108
Section 181 (insofar as not already in force)	26th April 2024	S.I. 2024/269
Section 183	15th January 2024	S.I. 2023/1206
Section 185 and 186 (insofar as not already in force)	26th April 2024	S.I. 2024/269
Sections 187 to 193	15th January 2024	S.I. 2023/1206
Section 194	18th June 2025	S.I. 2025/718
Section 195	18th June 2025	S.I. 2025/718
Sections 199 to 206 (insofar as not already in force)	1st September 2025	S.I. 2025/349
Sections 207 to 209	4th March 2024	S.I. 2024/269
Section 210 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Section 211	15th January 2024	S.I. 2023/1206
Section 212	4th March 2024	S.I. 2024/269
Sections 214 (insofar as not already in force)	15th November 2023	S.I. 2023/1206
Section 215	4th March 2024	S.I. 2024/269
Schedule 2 (partially insofar as not already in force)	4th March 2024	S.I. 2024/269
Schedule 3 (insofar as not already in force)	4th March 2024	S.I. 2024/269
Part 1 of Schedule 8 (insofar as not already in force)	26th April 2024	S.I. 2024/269
Part 3 of Schedule 8 (insofar as not already in force)	26th April 2024	N.I.S.R. 2024/82
Schedule 9 in relation to England, Wales and Northern Ireland (insofar as not already in force)	26th April 2024	S.I. 2024/269
Schedule 9 in relation to Scotland (insofar as not already in force)	7th November 2024	S.I. 2024/1108
Schedule 10 (insofar as not already in force)	26th April 2024	S.I. 2024/269
Schedule 11	15th January 2024	S.I. 2023/1206
Schedule 13 (insofar as not already in force)	1st September 2025	S.I. 2025/349

(1)

2023 c. 56.

(2)

2006 c. 46. Section 790LN was inserted by section 64 of the Economic Crime and Corporate Transparency Act 2023.

(3)

S.I. 2016/339, amended by S.I. 2025/874; there are other amending instruments but none is relevant.

(4)

See section 1060 of the Companies Act 2006 for the meaning of “registrar”.

(5)

See section 853A of the Companies Act 2006 for the meaning of “confirmation statement”.

(6)

See section 790C(4) and 790LN(5) of the Companies Act 2006 for the meaning of “registrable person”.

(7)

See section 790K(1) of the Companies Act 2006 for the meaning of “required particulars”.