The following Corporate guidance note provides comprehensive and up to date legal information covering:
The Companies Act 2006 (CA 2006) sets out certain requirements relating to company records (as defined) to be maintained by a company.
CA 2006, s 1136 allows the Secretary of State to make regulations specifying an alternative location (ie, other than the company's registered office) where a company may keep records which are available for inspection. The relevant regulations are the Companies (Company Records) Regulations 2008 (SI 2008/3006) (CR Regs) and they, together with the relevant provisions of CA 2006, deal with the location, inspection and copying of company records. See CA 2006 provisions to which the CR Regs apply below. This Practice Note does not examine the location, inspection and copying requirements under CA 2006. For details about the requirements in relation to the different company records, including under CA 2006, see Practice Notes: Company records—a company's statutory registers, Company records—a company's non-statutory registers and Company records—members' resolutions and directors' minutes.
Additional secondary legislation sets out fees payable in relation to inspection and copying of company records, but this is beyond the scope of this Practice Note.
Under the CR Regs, the single alternative inspection location (SAIL) of the company records to which the CR Regs apply must be:
in the same part of the UK as the company's registered office (ie,
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