Registered Office Rules: Requirements, Restrictions, and How to Change Address

What the Registered Office Must Be

Every UK limited company must have a registered office in the same jurisdiction in which it was incorporated — a company registered in England and Wales must have an England or Wales registered office; a Scottish company must have a Scottish address. The address must be a real physical location where documents can be delivered; a PO box alone is not acceptable.

The registered office is the address to which Companies House, HMRC, and courts send formal legal notices. Documents left at the registered office are legally treated as delivered to the company, so it is critical that someone with authority actually receives and reads correspondence sent there.

Virtual and Third-Party Addresses

Using a solicitor's or accountant's address, or a commercial virtual office address, as the registered office is common and lawful. Since the Economic Crime and Corporate Transparency Act 2023, however, registered office service providers must be authorised by Companies House (as an 'Authorised Corporate Service Provider') to offer this service. Using an address without authorisation can result in Companies House removing the address from the register.

If you use a virtual registered office provider, confirm that they hold the necessary authorisation. The Companies House register of authorised providers is publicly searchable. An unauthorised address will expose your company to compliance action and potential strike-off.

Changing the Registered Office

Changes to the registered office are notified to Companies House via form AD01, which can be filed online. Since October 2023, a 14-day waiting period applies before the change takes effect on the register, replacing the previous system of same-day changes. This was introduced to prevent fraudulent same-day changes designed to divert correspondence away from a company's legitimate address.

During the 14-day period, both the old and new addresses are shown on the register. Correspondence to the old address during that period is still legally delivered. Once the change takes effect, update all stationery, websites, and supplier records promptly.

Correspondence Address vs Trading Address

The registered office does not need to be the company's trading address or principal place of business. Many companies trade from premises entirely separate from their registered office. Customers, employees, and commercial counterparties should be directed to the trading address for day-to-day matters; the registered office is specifically for formal legal and regulatory correspondence.

HMRC correspondence — including tax assessments and PAYE notices — is sent to your registered office unless you have separately notified HMRC of a different correspondence address through your agent or online tax account. Ensuring both addresses are current in both systems avoids deadlines being missed because letters go to the wrong address.