Brad is on the roll of solicitors of England & Wales but does not hold a practising certificate and does not provide legal advice.
Updated June 2026 · England & Wales
When a company has a relevant legal entity (RLE) recorded on its people with significant control register, any change to that entity's details needs to be reported to Companies House. Form PSC05 is how you do that. It covers situations such as the RLE changing its name, moving its registered office, adopting a different legal form, or shifting the nature of its control over the company.
Filing on time keeps the PSC register accurate and helps the company stay on the right side of its transparency duties under the Companies Act 2006. This page walks through what an RLE is, when PSC05 is the correct form to use, what information you need to hand before you start, and the practical steps for getting the change filed without delay.
Brad Askew, Legal Tech Founder, wrote this guide for directors, company secretaries, and advisers who need a straight answer on how the form works.
What this document is
A relevant legal entity is, in simple terms, a corporate shareholder or controller that would have been named as a person with significant control if it were an individual, and whose own information is already on a public register in the UK. Under the Companies Act 2006, an entity is registrable as an RLE where it meets one or more control conditions in relation to the company.
Those conditions include holding directly or indirectly more than 25% of the shares, holding directly or indirectly more than 25% of the voting rights, having the right to appoint or remove most of the board, or otherwise exercising significant influence or control over the company or over a trust or firm that itself has that level of control. PSC05 is the notification form used when the information already on the register for that RLE needs to be updated.
It is not the form for adding a new RLE (that is PSC02) or for removing one that has ceased to be registrable (that is PSC08). PSC05 is specifically for corrections and changes to an existing RLE entry, such as a new registered address or a change in the nature of control.
How to use this document
Confirm PSC05 is the right form. Check your company's PSC register and identify which RLE's details have changed. If the entity is newly registrable use PSC02 instead, and if it has ceased to be registrable use PSC08. PSC05 only applies where the RLE remains on the register but one or more of its recorded particulars need updating.
Gather the current and updated information. You will need the company's name and number, the RLE's existing details as they appear on the register, and the exact nature of what has changed. Typical changes include the RLE's name, its registered or principal office address, its legal form, the law that governs it, or the nature of the control it has over your company.
Record the correct date of change. The form requires the date on which the change actually took effect, not the date you discovered it or the date you are filing. Getting this right matters because the filing deadline runs from the date of change. Keep internal evidence of how you established the date in case questions arise later.
Complete every relevant section of PSC05. Fill in only the sections that reflect the change. For example, if only the address has moved, you do not need to complete the sections on legal form or nature of control. Double-check spellings, country of incorporation, and the specific control conditions ticked so the public record is accurate.
Sign and submit to Companies House. The form can be filed on paper with an authorised signature, or in many cases filed electronically through the Companies House online service. File within the statutory window after the change took effect and the register was updated, and retain a copy with the company's records.
Q What is the difference between a PSC and an RLE?
A PSC is an individual person with significant control over a company. An RLE is a legal entity, typically a UK company or LLP, that would meet the PSC conditions if it were a person and that is itself already subject to its own disclosure regime. Both are recorded on the company's PSC register, but the forms used to notify changes are different for each.
Q How quickly must PSC05 be filed after a change?
The Companies Act 2006 requires companies to update their internal PSC register promptly after becoming aware of a change, and then notify Companies House shortly afterwards. In practice this means filing the PSC05 within the statutory window that runs from the date the change was entered on the company's own register. Check gov.uk for the current deadline before you file.
Q Who is responsible for filing PSC05?
The duty sits with the company itself, which in practice means the directors and, where appointed, the company secretary. An accountant, solicitor, or company formation agent can file the form on the company's behalf, but responsibility for the accuracy of the information remains with the officers of the company.
Q Can I file PSC05 online?
Many PSC updates can be filed through the Companies House online filing service using the company's authentication code. Paper filing remains available where online filing is not suitable. Online filing is usually faster, cheaper, and reduces the risk of rejection for missing information. Check the Companies House website for the current options.
Q What happens if the company fails to file PSC05?
Failing to keep the PSC register and the public record up to date is a criminal offence under the Companies Act 2006. The company and its officers can face sanctions, and the accuracy of the public register may be called into question. If you realise a change was missed, file the update as soon as possible and keep a note of when you became aware of the error.
Q Does a change of director at the RLE trigger a PSC05 filing?
Not directly. PSC05 is about changes to the RLE's own recorded particulars, such as its name, address, legal form, or the nature of control it exercises over your company. Changes to the RLE's internal board are filed by the RLE itself on its own Companies House record. Only file PSC05 if the change actually affects the information your company holds about the RLE.
Q What counts as a change in the nature of control?
This covers situations where the basis on which the RLE controls your company shifts, for example moving from holding more than 25% of shares to holding more than 50%, or from shareholding control to voting rights control following a restructuring. The specific control conditions ticked on the original PSC02 need to be updated so the public register reflects the current position.
Getting the wrong PSC form or the wrong date of change can leave the public register out of step with reality and expose the company to avoidable risk. An experienced legal adviser can help you think through the change based on what you describe on the call, so you file with confidence.
✓A clear explanation of whether PSC05 fits what you describe
✓Practical perspective on the date of change and filing window
✓Plain-English answers to your specific questions about the form
✓What to watch out for when updating your PSC register
Personal call · For information only · Independent advisers
Written & reviewed by
Brad Askew Solicitor (non-practising)
Brad is on the roll of solicitors of England & Wales but does not hold a practising certificate and does not provide legal advice. LegalDocuments.co.uk is not a law firm and does not provide regulated legal advice.
This article is for general information only. It is a tool to help you find your way — not legal advice, and not a substitute for speaking to a qualified adviser about your situation.
