What is a PSC and who counts as a Person with Significant Control?

Last updated · General guidance, not legal or tax advice

A person with significant control (PSC) is someone who owns or controls a company. Broadly, a person is a PSC if they hold more than 25% of the shares, hold more than 25% of the voting rights, can appoint or remove a majority of the board, or otherwise have the right to exercise — or actually exercise — significant influence or control over the company.

Companies must identify their PSCs, keep a PSC register, and give PSC details to Companies House, where most of them appear on the public register.

What are the PSC conditions?

A person is a PSC if they meet one or more of these conditions:

  • They hold, directly or indirectly, more than 25% of the shares
  • They hold, directly or indirectly, more than 25% of the voting rights
  • They have the right to appoint or remove a majority of the board of directors
  • They have the right to exercise, or actually exercise, significant influence or control
  • They have the right to exercise, or actually exercise, significant influence or control over a trust or firm that itself meets one of the conditions

Note that it is more than 25%. Someone with exactly 25% does not meet the share or voting test on that basis alone. The full rules, including joint arrangements and indirect holdings, are in the statutory PSC guidance.

Simple examples

Set-upWho is a PSC?
One person owns 100% of the sharesThat person
Two people own 50% eachBoth
Four people own 25% eachNone by shareholding alone — check the other conditions
A 60% / 30% / 10% splitThe 60% and 30% holders
Another company owns 100%That parent company is recorded as a relevant legal entity, and the people behind it may need to be traced

What do you report to Companies House?

  • The PSC's name, date of birth, nationality and country of residence
  • A service address and a usual residential address (the residential address is not made public)
  • The date they became a PSC
  • Which conditions they meet, and to what level (for example, more than 25% but not more than 50%)

PSCs also need to verify their identity under the Companies House reforms. Check the current identity verification guidance for what applies and when.

What if the PSCs change?

When someone becomes or stops being a PSC, or their details change, the company must update its own PSC register and tell Companies House within the deadlines in the GOV.UK guidance. A share transfer that takes someone over or under 25% is a common trigger.

Do PSC rules apply to small companies?

Yes. Most UK companies, including one-person companies, must keep PSC information. In a one-person company the founder is usually the only PSC. If a company has no PSC, it must still say so. Read what a shareholder is and how shares work for the related ownership rules.

Will my home address be public as a PSC?

A PSC's service address is public; their home address is kept private. Some sites may show limited personal details, such as the month and year of birth. If you want your home kept off the register, use a separate service address — our director service address can be used for this.

In short

A person with significant control (PSC) is someone who owns or controls a UK company. A person is a PSC if they hold more than 25% of the shares or voting rights, can appoint or remove a majority of the directors, or have the right to exercise, or actually exercise, significant influence or control, including through a trust or firm. Exactly 25% does not meet the share or voting test alone. Companies must keep a PSC register and give PSC details to Companies House. Most details are public, but home addresses are kept private. PSCs must also verify their identity under current Companies House rules. Update Companies House promptly when PSCs change.

Frequently asked questions

Is a director automatically a PSC?

No. A director is only a PSC if they also meet a PSC condition, such as holding more than 25% of shares or votes.

Can a company have no PSC?

Yes — for example if no one meets any condition — but it must still state that it has no registrable PSC.

Sources and official guidance

This guide is general information about UK rules as at 3 October 2026. It is not legal, tax or financial advice.