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During the year ahead there will be new obligations on small companies to keep a register of “Persons with Significant Control” – separate to, and as well as,  the existing registers such as Register of Shareholders.

This register can be kept publicly at Companies House or kept privately at the Registered Office with an obligation to respond to requests for disclosure within 5 days.

There will be changes to the existing Annual Return procedure at Companies House to accommodate this.

This article on AccountingWeb covers more