GlossaryUK
What is a person with significant control (PSC)?
Person with significant control (beneficial owner)
Short answer
A PSC is someone who owns or controls a UK company. Usually that means holding more than 25% of the shares or voting rights, being able to appoint or remove a majority of directors, or having significant influence or control over the company.
Explained
PSC details are given to Companies House at incorporation, and a company’s PSC information can never be blank; if there is no PSC, a statement saying so is filed. Changes must be reported to Companies House no later than 14 days after they are confirmed.
Ownership is reported in bands: over 25% up to 50%, more than 50% and less than 75%, and 75% or more. PSCs must also verify their identity with Companies House. Refusing to provide PSC information or giving false information is an offence.
Good to know
- Since 18 November 2025 companies no longer keep their own PSC register; PSC information sits on the Companies House register.
- In complex structures (chains of companies, trusts) who counts as a PSC needs careful assessment.
This page is general information, not legal or tax advice. Rules change; check the official source for the latest position or talk to us.
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