The following Corporate practice note provides comprehensive and up to date legal information covering:
Coronavirus (COVID-19) IMPACT: Certain filing and registration deadlines are extended by temporary measures introduced to mitigate the consequences of the coronavirus pandemic (see Part 2 of The Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020), for example the period allowed for giving notice to the registrar of the place where the registers of members or directors are kept available for inspection and of any change in that place is increased from 14 to 42 days. The temporary provisions expire at the end of 5 April 2021. For further information see Practice Note: Coronavirus (COVID–19)—impact on company filing and administrative procedures.
The Companies Act 2006 (CA 2006) requires companies to keep the following statutory registers:
the register of members
the register of directors
the register of people with significant control (the PSC register)
the register of directors' residential addresses, and
the register of secretaries
This practice note considers each of these registers in more detail.
A company may also choose to keep other registers that are not required by statute, such as:
a register of applications and allotments
a register of transfers, and
a register of debenture holders
For more detail on these non-statutory registers, see Practice Note: Company records—a company's non-statutory registers.
It should be noted that a company's registers can be kept in electronic or paper format, as long as they comply with statutory requirements. Many smaller companies
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