What’s IDV and why should you care?

Identity verification (IDV) requirements under ECCTA

Are you a company director, LLP member or a person with significant control (a PSC)? Or perhaps you’re responsible for making Companies House filings? If so, new laws will soon require you to verify your identity with Companies House. This note summarises the requirements.

Introduction

You may have already come across the Economic Crime and Corporate Transparency Act 2023 (ECCTA). It’s a far-reaching piece of legislation, which aims to deliver reforms on tackling economic crime and improving transparency over corporate entities. One of the ways it seeks to achieve this is to require certain individuals to verify their identity.

IDV requirement

ECCTA requires all new and existing company directors (and equivalents, such as LLP members), PSCs and those filing information with Companies House, to undergo IDV.

• IDV will be compulsory for new appointments from 18 November 2025
• There will be a grace period for verifying the identity of existing directors, LLP members and PSCs. Essentially, these individuals will need to have completed their IDV before filing the next confirmation statement due after 18 November 2025. So, if a company’s confirmation statement is due on 17 November, its directors must have had their identities verified by 17 November 2026. However, if a company’s confirmation statement is due on 20 November, its directors must have had their identities verified by 20 November 2025
• Existing PSCs who are not also directors must have verified their identity within the first 14 days of their birth month falling after 18 November 2025
• From spring 2026, IDV will be required for anyone filing a document at Companies House on behalf of a company
• Despite the timings set out above, we recommend that you undergo the IDV process as soon as possible. You can voluntarily complete the process now.

Once IDV becomes mandatory, non-compliance will be an offence and the individual in question will not be able to be appointed until they have completed the IDV process.

How often will you need to undertake IDV?

IDV should be a one-off requirement. Once you have verified your identity, you will receive a unique code. This code will be used for all of your appointments, whether as a director, LLP member or PSC, and whether you are acting in a professional or private capacity.

How can you conduct IDV?

The simplest and cheapest way to conduct IDV is for the individual concerned to create a gov.uk One Login account, get the gov.uk ID Check app and use their biometric passport or photocard driving licence to verify their identity. A step by step guide to undertaking IDV using this method is included in the Schedule to this note.

Individuals can also verify their identity at certain Post Office branches, or they can instruct an authorised corporate service provider (ACSP) who is undertaking IDV work to complete this for them. These options incur a cost.

Once verified, you will receive your own unique identifier code, which you will need to store in a secure place and use for every role held, whether in a personal or professional capacity. These codes are not currently being sent to individuals, so it is important that you take a screenshot or photo of the code when it shows up on screen (if you are completing IDV yourself).

How can Forsters help?

Forsters will not be undertaking IDV work as an ACSP, but we can let you have details of third parties who are providing this service if you choose to use an ACSP to complete your IDV. Rest assured however, that once you have completed the IDV process, Forsters will still be able to make filings at Companies House on your behalf.

If you have any questions about the above, please speak to your usual Forsters contact or get in touch with a member of the Forsters Corporate team. We would be happy to help.

Schedule

Step by step guide to undertaking IDV using the gov.uk One LogIn service and gov.uk ID Check app

Individuals will need:

• Their biometric passport or photocard driving licence
• Their current address and the year they moved in
• A phone with a camera

Steps

1. Click here to get started, scroll down and click on the green “Verify your identity” button.
2. You’ll be directed to a screen about the GOV.UK One LogIn service. Click on the green “Go to GOV.UK One LogIn”.
3. You will need to either create a GOV.UK One LogIn account or, if you already have a GOV.UK One LogIn account, sign in.
4. Once you have created a gov.uk One LogIn account or signed in, you may not be able to continue with the IDV process from the same website; instead, click the link here to continue with your IDV. You will need to be signed in to your gov.uk One LogIn account to do this.
5. When asked if your identity has been verified for Companies House, click “No”.
6. Click “Continue” on the page headed “We’re taking you to verify your identity with GOV.UK One Login”.
7. Answer the various questions which follow.
8. Follow the instructions to download the app and verify your identity. Once you have completed the verification process, your unique identifier code will show on the screen. Please take a screenshot, a photo or save this number; it will not be emailed to you.

If you have an existing Companies House account, you can link it to your gov.uk One LogIn account. Make sure that you use the same email address for both accounts. You will only need to do this once.