What is a confirmation statement and when is mine due?

Companies Act 2006, section 853A(1): every company must, before the end of the period of 14 days after the end of each review period, deliver to the registrar the information needed to make the statement, and a confirmation statement. It confirms (i) that the company has delivered, or is delivering at the same time, all the information it must deliver for the confirmation period under any duty to notify a relevant event (section 853B); (ii) that it is delivering at the same time any information required by sections 853BA to 853H; and (iii) for a first statement, any pre-incorporation changes under sections 167I, 279I or 790LG. The relevant events are changes in directors or their required information (sections 167G and 167H), changes in the secretary (sections 279G and 279H), information about people with significant control (sections 790LA to 790LH), and a change in the address where company records are kept away from the registered office. Section 853A(7): a company may assume information delivered to the registrar was properly delivered unless the registrar has said otherwise.

With the statement: principal business activities (section 853C); statement of capital (section 853D); trading status of shares (section 853E); shareholder information for non-traded companies (section 853F); statement of exemption from Part 21A (section 853H). A statement of capital is needed only if something in it has changed since the last one was delivered (section 853D(3)). A change in principal business activities is notified if it happened during the confirmation period (section 853C(1)); for a first statement, also if they had changed by the time of incorporation (section 853C(1A)). The trading status, shareholder information and exemption statements are needed unless the last one delivered applies equally to the confirmation period concerned (sections 853E(3), 853F(4) and 853H(3)). Lawful purposes: section 853BA. Registered email address: section 853CB.

SourcesThe law

Section 853A(5): each of these is a review period: (a) the period of 12 months beginning with the day of the company's incorporation; (b) each period of 12 months beginning with the day after the end of the previous review period. Section 853A(3): the confirmation period, the period the statement covers, runs for a first statement from the day of incorporation to the date specified in the statement (the confirmation date). For any later statement it runs from the day after the last confirmation date to the new confirmation date. Section 853A(4): the confirmation date must be no later than the last day of the review period concerned. Companies House says the review period ends 12 months after the date the company incorporated, for a first statement, or after the confirmation statement date on the last statement. You can file up to 14 days after the review period has ended. Our working: because the law's 12 months begin with the day of incorporation, a first review period ends the day before the anniversary (for 11 March 2024, on 10 March 2025). A later period begins the day after the last confirmation date, so it ends on the anniversary of that confirmation date.

SourcesThe law·Companies House

Section 853A(6): where a company delivers a confirmation statement with a confirmation date earlier than the last day of the review period concerned, the next review period is the period of 12 months beginning with the day after the confirmation date. Section 853L(3): after a failure to deliver, the contravention continues until a confirmation statement specifying a confirmation date no later than the last day of the review period concerned is delivered.

SourcesThe law