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ECCTA is live — and its most significant obligations are now in force. Here is what your organisation needs to do.
What is the Economic Crime and Corporate Transparency Act 2023?
Das Gesetz über Wirtschaftskriminalität und Unternehmenstransparenz von 2023 wurde von der britischen Regierung als Reaktion auf die komplexe und sich ständig weiterentwickelnde Landschaft der Wirtschaftskriminalität verabschiedet. Es handelt sich um einen umfassenden Rechtsrahmen, der darauf abzielt, Maßnahmen gegen illegale Finanzaktivitäten zu verstärken.
The Economic Crime and Corporate Transparency Act 2023 (ECCTA) received Royal Assent on 26 October 2023. It represents the most comprehensive overhaul of UK corporate transparency law in a generation, strengthening the UK’s defences against fraud, money laundering, and the misuse of corporate structures.
ECCTA fundamentally changes the role of Companies House — from a passive register to an active gatekeeper with real powers to query, reject, and remove information it considers suspicious, inaccurate, or fraudulent. It also introduces new corporate criminal liability, tougher enforcement tools, and mandatory identity verification requirements that are now coming into force in stages.
The Act’s key reforms cover six areas: Companies House reform and mandatory identity verification; a new ‘failure to prevent fraud’ corporate offence; limited partnership reform; cryptoasset seizure powers; strengthened anti-money laundering provisions; and measures to address SLAPPs (strategic lawsuits against public participation) related to economic crime.
What has already come into force?
ECCTA is being implemented in phases. The following are now in effect:
From 4 March 2024: All companies must confirm that their intended future activities are lawful (lawful purpose statement) on incorporation and at each annual confirmation statement. Companies must maintain an ‘appropriate’ registered office address — PO Boxes are no longer permitted. A registered email address must be provided to Companies House for all companies, new and existing.
From 8 April 2025: Voluntary identity verification opened. Directors, persons with significant control (PSCs), and individuals filing at Companies House could begin verifying their identity via GOV.UK One Login or through an Authorised Corporate Service Provider (ACSP).
From 1 September 2025: The new ‘failure to prevent fraud’ offence came into force. Large organisations — those meeting at least two of the following thresholds: more than 250 employees, more than £36 million turnover, or more than £18 million in assets — are now criminally liable if an associated person (employee, agent, subsidiary, or other person acting on the organisation’s behalf) commits a specified fraud offence intended to benefit the organisation or its clients, and the organisation did not have reasonable fraud prevention procedures in place.
From 18 November 2025: Mandatory identity verification is now in force for all new individual directors and PSCs. New directors must verify their identity before their appointment can be registered at Companies House. The statutory requirement for companies to maintain local registers of directors, residential addresses, secretaries, and PSCs has been removed — this information is now held exclusively at Companies House. A 12-month transition period has begun for existing directors, PSCs, and LLP members to complete identity verification.
What is coming next?
By spring 2026: Only individuals whose identities have been verified — or Authorised Corporate Service Providers (ACSPs) acting on behalf of companies — will be able to submit filings at Companies House. Unverified individuals will be blocked from making filings.
From 2026: Limited partnerships will be required to file more comprehensive information. Additional disclosure obligations will apply to overseas entities and trusts.
Ongoing: All existing directors and PSCs are expected to have completed mandatory identity verification by autumn 2026. Companies House is actively exercising its new powers to strike off dormant or suspicious entities and is sharing data with UK law enforcement.
What does mandatory identity verification mean in practice?
As of 18 November 2025, identity verification (IDV) is compulsory for:
- All new individual company directors (must be verified before appointment is registered)
- All new persons with significant control (PSCs)
- All new individual LLP members
- Individuals filing documents at Companies House
A 12-month transition period is now underway for existing directors, PSCs, and LLP members. Verification must be completed as part of the company’s next confirmation statement filing. All existing directors and PSCs are expected to be fully verified by autumn 2026.
Verification can be completed directly via GOV.UK One Login (free) or through a registered ACSP. Once verified, each individual receives a unique Companies House personal code — an 11-character identifier that links their verified identity to all their roles on the register. Identity verification is a one-off exercise in most cases.
The consequences of non-compliance are serious. Directors who act without verified identity commit a criminal offence. Companies directed by an unverified director also commit an offence. Non-compliant individuals face financial penalties and restrictions on their ability to make filings or form new companies.
What is the ‘failure to prevent fraud’ offence — and does it apply to your organisation?
This is the most significant new corporate criminal liability introduced by ECCTA, and it is already in force.
Large organisations can now be held criminally liable if a person associated with them — an employee, agent, subsidiary, or third party acting on their behalf — commits fraud with the intention of benefiting the organisation or its clients. The organisation has a defence only if it can demonstrate it had reasonable fraud prevention procedures in place at the time.
The offence covers fraud by false representation, fraud by failing to disclose information, fraud by abuse of position, false accounting, and related offences. Multinational organisations with UK subsidiaries should assess their UK operations specifically, as the offence applies to organisations incorporated in the UK regardless of where they are headquartered.
For organisations that meet the size threshold, the question is not whether this offence might apply — it already does. The question is whether your fraud prevention procedures are documented, proportionate, and genuinely embedded.
How does Law Debenture — Safecall’s parent company — fit in?
Law Debenture is authorised by Companies House as a registered Authorised Corporate Service Provider (ACSP). This means Law Debenture can provide identity verification services for all UK entities and affected individuals, and can submit filings to Companies House on behalf of companies — including once the spring 2026 restrictions on unverified filers come into force.
Law Debenture’s Corporate Secretarial Services team offers a comprehensive service to support organisations through every stage of ECCTA compliance, including IDV coordination for directors and PSCs, confirmation statement preparation, and registered office services.
Read more about Law Debenture’s ECCTA services
Why does ECCTA make whistleblowing more important than ever?
ECCTA raises the stakes for organisations significantly — both in terms of their own fraud prevention obligations and in terms of exposure to regulatory scrutiny and criminal liability.
A robust internal whistleblowing channel is one of the most effective mechanisms available to organisations for detecting fraud, misconduct, and financial irregularity before they escalate into regulatory or criminal matters.
Under the ‘failure to prevent fraud’ offence, the defence rests on demonstrating reasonable prevention procedures. Regulators and courts will look at whether organisations had visible, accessible, and independently operated reporting channels in place. An internal-only reporting route is unlikely to satisfy this standard — particularly where the fraud may involve senior individuals.
An independent external whistleblowing hotline provides employees and associated persons with a secure, confidential route to report concerns about fraud, financial manipulation, abuse of position, and related misconduct. Reports handled by Safecall are taken by trained, experienced call handlers — not automated systems — ensuring every disclosure is treated with appropriate seriousness and routed correctly.
Implementing an independent whistleblowing hotline
Safecall’s independent whistleblowing service provides a secure, multi-channel reporting platform — phone, web, and email — available 24/7 in 175+ languages. Our experienced call handlers bring decades of real-world investigative expertise to every call.
Find out more about Safecall’s whistleblowing solutions
Ensuring investigations are handled impartially
Where a concern is raised — whether about fraud, financial misconduct, or related wrongdoing — the investigation process is as important as the reporting mechanism. Safecall’s investigation services provide independent, impartial workplace investigations conducted by former senior UK police officers.
Find out more about Safecall’s investigation services
Training employees to recognise and report economic crime
A reasonable prevention procedures defence under ECCTA requires that employees understand what fraud looks like, what their reporting obligations are, and how to raise concerns safely. Safecall offers CPD-accredited training programmes covering whistleblowing obligations, speak-up culture, and investigation awareness.
Find out more about Safecall’s training services
Frequently asked questions about ECCTA
Does the ‘failure to prevent fraud’ offence apply to my organisation? It applies to large organisations meeting at least two of these three thresholds: more than 250 employees, more than £36 million turnover, or more than £18 million in assets. This includes charities and local authorities, not just commercial businesses. If in doubt, take legal advice — the offence came into force on 1 September 2025 and is already live.
What happens if my directors have not completed identity verification? Directors who act without verified identity commit a criminal offence under the Companies Act 2006. Companies directed by an unverified director also commit an offence. Financial penalties, filing restrictions, and disqualification are all potential consequences.
Can we still use a PO Box as our registered office? No. Since March 2024, all companies must maintain an ‘appropriate address’ as their registered office — one where documents can physically be received and acknowledged. PO Boxes are no longer permitted.
Do we still need to maintain our own register of directors and PSCs? From 18 November 2025, the statutory requirement to keep local registers of directors, directors’ residential addresses, secretaries, and PSCs has been removed. This information is now maintained at Companies House. Companies must still keep their own register of members.
Who can file documents at Companies House after spring 2026? Only individuals whose identities have been verified, or registered ACSPs acting on behalf of companies. Unverified individuals will not be able to submit filings.
What is an ACSP and why does it matter? An Authorised Corporate Service Provider is a firm or individual registered with Companies House to provide identity verification services and to file on behalf of companies. From spring 2026, only ACSPs will be able to file at Companies House on behalf of others. Law Debenture, Safecall’s parent company, is a registered ACSP.
For support with ECCTA corporate compliance and identity verification, contact Law Debenture’s Corporate Secretarial Services team: Chelsea.chivers@lawdeb.com or Sharon.mckinney@lawdeb.com
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