ECCTA 2026: UK LTD Director Identity Verification — What Polish Entrepreneurs Must Know

The Identity Verification Requirement That Changes Everything

If you’re a Polish director of a UK Limited Company, the Economic Crime and Corporate Transparency Act (ECCTA) introduces a requirement that will directly affect you: mandatory identity verification for all company directors and Persons with Significant Control (PSCs).

This isn’t optional. Companies House is building a digital identity verification system, and every director — including those based in Poland — must complete it. Here’s what you need to know and how to prepare.

Who Must Verify Their Identity?

The ECCTA requires identity verification for:

  • All company directors — new and existing. If you’re a director of a UK LTD, you must verify.
  • All PSCs (Persons with Significant Control) — anyone owning >25% of shares or voting rights.
  • Anyone filing on behalf of a company — accountants, formation agents, and authorised representatives must also be verified.
  • New company formations — directors must be verified before the company can be incorporated.

How Will the Verification Process Work?

Companies House is rolling out the verification in phases throughout 2026:

  1. Digital verification — using biometric checks (similar to bank KYC), matching your photo ID to a live selfie or video.
  2. Authorised Corporate Service Provider (ACSP) verification — an ACSP can verify your identity on your behalf.
  3. In-person verification — at designated locations (limited outside the UK).

What Documents Will You Need?

Prepare these in advance:

  • Valid passport or national ID card — must be current
  • Proof of residential address — utility bill, bank statement (last 3 months)
  • Translation — Polish documents may need certified English translation

The Consequences of Non-Compliance

  • Civil penalties up to £10,000 — without going to court
  • Criminal prosecution — for deliberate non-compliance
  • Director disqualification — banned for up to 15 years
  • Company strike-off — Companies House can initiate compulsory dissolution
  • Public register annotation — visible to banks and business partners

Timeline: When Do You Need to Act?

Phase Timeline Who’s Affected
ACSP registration Q1 2026 Authorised service providers
New director verification Q2-Q3 2026 All newly appointed directors
Existing director verification 2026-2027 (transitional) All existing directors (12-month window)
Ongoing compliance From 2027 Re-verification every 5 years

PLUS: The 3 Other 2026 Deadlines

  • MTD ITSA (April 2026) — quarterly digital reporting to HMRC
  • CH WebFiling retired (March 2026) — iXBRL filing through software only
  • KSeF (January 2026) — Poland’s mandatory e-invoicing for B2B transactions

How Semper Paratus Can Help

As a specialist in UK LTD companies for Polish entrepreneurs:

  • ACSP registration — preparing to verify directors on your behalf
  • Document preparation — guidance and certified translations
  • Compliance monitoring — tracking all four 2026 deadlines
  • Full UK accounting — MTD-compatible bookkeeping, iXBRL accounts, CT600, Confirmation Statement from 400 PLN/month

📞 UK: +44 745 638 6117 | PL: +48 530 447 230
📧 [email protected]
🔗 Book your compliance review
📍 42-44 Bishopsgate, EC2N 4AH, London

Our Expert Team

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Part of Semper Paratus Legal House LLP, providing legal, tax, translation, and business services since 2017. Over 500 LTD companies registered. Team qualified in Polish and British law. Contact: +48 530 447 230 | semperparatus.law

Karolina

AI Tax & Accounting Specialist at Semper Paratus Legal House LLP. Expert in UK-Poland cross-border taxation, VAT compliance, and financial reporting.

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