What Records Must a Limited Company Keep?

Running a limited company in the UK comes with a range of legal and administrative responsibilities. One of the most important is keeping up-to-date statutory records. Company law and HMRC rules in the UK require limited companies to maintain certain statutory, accounting, tax and internal records. This is important to ensure that the business can demonstrate compliance, financial accuracy and proper decision-making. In this guide, we will explain what records a limited company must keep, including the key changes introduced in this area in November 2025.

Company vs Accounting Records

Before we get into the details of the records a limited company in the UK must keep, it is important to understand the distinction between company records and accounting records.

Up-to-date and accurate company records are required by Companies House (the official registrar of companies in the UK) in accordance with the Companies Act 2006. These include statutory registers, constitutional documents and records of decisions made by directors and shareholders. Ultimately, they show how the company is owned, managed and controlled.

Accounting records, on the other hand, are required under both company law and tax legislation. These show the company’s financial position and explain how money moves in and out of the business. Directors have a legal duty to ensure that both sets of records are adequate, accurate and up to date at all times.

Changes to the Law from November 2025

From 18^th November 2025, every UK limited company is required to maintain its own register of members. Details held at Companies House will no longer be the definitive record. Companies must make sure their own records are accurate, complete and updated whenever changes arise. Furthermore, under the changes, companies no longer need to keep registers of their:

• Directors (or the equivalent of directors)
• Directors’ (or equivalent) residential addresses
• Company secretaries, or
• People with significant control (PSCs)

This information must, however, be registered and kept up to date with Companies House. Furthermore, under the new rules, you are no longer required to provide a business occupation for company directors when you register with Companies House.

Another key change is that the central register was removed on 18^th November 2025. This means that UK limited companies can no longer choose to have information about their company’s officers held on the central register.  

Statutory Company Records a Limited Company Must Still Keep

Even though the requirements changed in November 2025, limited company Directors or individuals performing an equivalent role must still, by law, hold a register of shareholders (members). According to the latest guidance, if your company previously used the central register of members at Companies House, you are now required to:

• Keep an accurate and up-to-date register of shareholders/members – this records who owns shares in the company, details (including class) of shareholdings, and any transfers of shares.
• Store the register at the company’s registered office address or a SAIL address, and
• Allow access to the register where inspection rights apply.

You must also keep the following:

• Constitutional documents – companies must keep their certificate of incorporation, memorandum of association, articles of association, and any special resolutions that amend those documents.
• Minutes and resolutions – records of directors’ meetings, shareholder meetings and written resolutions must be kept. These documents evidence how key decisions were approved.

These records are not held by Companies House on the company’s behalf and must be maintained internally by the company.

Why Are the November 2025 Statutory Document Changes Significant?

Now that the law has changed and your own statutory registers are the main legal record, how up-to-date they are really matters. If entries are missing, out of date or do not match what is on Companies House, questions may arise about who owns shares or who is entitled to vote. This is most likely to be a problem where the company has relied on the public register as its ‘master copy’ or has a history of informal share transfers and incomplete paperwork. In those cases, the internal registers may not tell a clear, consistent story.

If a buyer, lender, investor or shareholder now asks to see the registers and finds gaps or inconsistencies, you could face risks or delays. Even though the change has already taken effect, checking and updating your registers now is still one of the simplest ways to reduce that risk.

Where Statutory Company Records Must Be Kept

Statutory documents must be kept either at:

• The company’s registered office address, or
• Single alternative inspection location (SAIL).  

Documents such as the register of members, constitutional documents and meeting minutes are usually held at the registered office and must be available for inspection where required. Many companies choose a professional registered office address service when forming their new company, such as that provided by Uniwide Formations, to ensure records are stored securely and statutory mail is handled correctly.

Statutory Accounting and Financial Records

Every limited company must keep accounting records that show and explain its financial position. These records evidence your statutory accounts and Corporation Tax returns and may be requested by HMRC at any time.

Accounting records must include:

• Every amount of money coming into or leaving the business, including grants and payments received under government support schemes
• A record of all assets owned by the company
• Details of any amounts the company owes to others, and any sums owed to the company
• The quantity and value of stock held at the end of each financial year
• Evidence of the stocktakes carried out to calculate the year‑end stock figure
• Records of all goods purchased and sold by the company, and
• The names and details of the customers and suppliers involved in those transactions, except where the company operates as a retail business.

Type of accounting record	Examples
Income records	Sales invoices, sales ledgers
Expense records	Purchase invoices, receipts
Bank records	Statements, reconciliations

Tax Records Your Limited Company Must Keep

Corporation Tax records

Companies in the UK must keep any records used to prepare statutory accounts and the Company Tax Return (CT600). This includes calculations, adjustments, capital allowance claims and supporting schedules.

These records must allow HMRC to understand how taxable profits were calculated.

VAT records

If the company is VAT registered, it must keep VAT invoices, receipts, VAT account records and import or export documentation. Where Making Tax Digital applies, certain records must be kept digitally and returns submitted using compatible software.

PAYE and payroll records

Companies that pay directors or employees must keep PAYE-related records, including:

• Gross pay, tax and National Insurance deductions
• Employer National Insurance contributions
• Pension contributions
• Tax code notices and RTI submissions
• Benefits and expenses records

Employment and HR Records for Limited Companies

Where a company employs staff or pays directors through payroll, it must keep employment and HR records to demonstrate compliance with employment and tax law.

These records typically include:

• Contracts of employment and offer letters
• Statements of terms and conditions
• Records of hours worked, holiday entitlement and sickness absence
• Right-to-work checks
• Evidence of National Minimum Wage compliance
• Workplace pension and benefits records

These records may be required during HMRC inspections, employment disputes or tribunal proceedings.

Internal Records, Contracts and Commercial Documents

Beyond statutory and tax requirements, directors are expected to retain key internal and commercial documents that evidence how the business is run and managed, including but not limited to:

• Board papers and management accounts
• Internal policies on risk, data protection and compliance
• Contracts with customers, suppliers, landlords and lenders
• Loan agreements, guarantees and security documents, and
• Insurance policies and renewal schedules

While not all of these documents are required by statute, they are essential for managing risk, supporting finance applications and demonstrating responsible governance.

Keeping Limited Company Records in Digital Form

Most company records can be kept in an electronic format, provided they are legible, secure and capable of being provided and reproduced if required. To this end, many companies use accounting software, cloud storage and document management systems to store:

• Accounting entries and reconciliations
• Digital copies of invoices and receipts
• Meeting minutes and resolutions
• Contracts and commercial documents

HMRC’s Making Tax Digital rules reinforce the importance of digital record-keeping for VAT-registered businesses.

Company Addresses, Inspection Locations and Record‑Keeping

The registered office address acts as the company’s official contact point and default location for statutory records that must be kept internally. Some companies use a professional registered office provider to ensure records are organised, statutory mail is handled promptly, and directors’ personal addresses are not placed on the public record.

When comparing company formation packages, new directors should check what support is included for statutory records and registered office services, as these options can make ongoing compliance much more straightforward.

Final Words

We hope you have found this guide to company record keeping insightful. We have focused on what records a limited company must keep, including company, accounting, tax, employment and internal documents. However, it is also important to consider how long records should be retained. How long records must be retained depends on the type of record and the rules that apply, including the Companies Act and HMRC guidance.