Cross-border executive appointments — key UK tax & corporate considerations

We outline the key payroll, tax and governance issues that overseas companies typically face when appointing a UK‑based executive.
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AuthorsPeter Glascott
3 min read

The Economic Crime and Corporate Transparency Act 2023 (ECCTA) has now introduced a number of changes to UK company administration, including new rules affecting statutory registers that came into force on 18 November 2025. These reforms alter some long‑standing company secretarial practices and place a greater emphasis on the accuracy of information held at Companies House.
Here, Peter Glascott from our corporate team explores the key changes and what they mean for companies going forward.
UK companies are no longer required to maintain the following:
All relevant information is instead held centrally at Companies House and companies no longer need to keep or update these registers internally.
The reforms introduce enhanced duties on registered PSCs and relevant legal entities (RLEs) to ensure the accuracy of information held on the public register. Failure to comply with these duties or providing false information now constitutes a criminal offence with penalties including fines and — in some cases — imprisonment.
While the obligation to maintain registers of directors, secretaries and PSCs has been removed, companies must still maintain an accurate register of members in accordance with the Companies Act 2006. The ECCTA also abolishes the option for private companies to keep member information on a central register at Companies House.
Companies must continue to notify Companies House of any changes to directors, secretaries or PSCs, including appointments, cessations and changes to required particulars within the statutory deadlines.
Companies should review and update their internal procedures, templates and compliance frameworks to reflect the removal of these registers and the shift towards timely external filings. For example, companies should update their company secretarial checklists and compliance calendars so that all filings with Companies House are accurate and submitted within the statutory timeframes to avoid penalties.
The removal of statutory registers is more than a technical change — it marks a shift in how companies manage compliance. While some may consider that the administrative internal burden is reduced, the responsibility for accurate and timely filings with Companies House becomes even more critical. Companies should take this opportunity to review their governance processes and ensure that they’re prepared for the new regime.
Our corporate governance team offers the full spectrum of company secretarial services, including acting as a company secretary or registered office, company incorporations and filings, maintaining statutory registers and shareholder records, preparing board and shareholder documents and advising on directors’ duties.
If you’d like to discuss how these changes affect your business or need support in updating your company secretarial procedures, talk to us by calling 0333 004 4488, emailing hello@brabners.com or completing our contact form below.

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