Small Business VAT Registration Threshold Explained
Everything you need to know about the VAT registration threshold after April 2024.
Key Highlights
- From 4 March 2024, all UK companies and incorporated partnerships must provide a registered email address to Companies House during incorporation or in their next confirmation statement.
- Companies House will not disclose registered email addresses to the public. The email address will only be used for official communication, such as compliance updates, filing reminders, and penalty notices.
- Providing and maintaining a valid registered email address is a legal requirement under the Economic Crime and Corporate Transparency Act 2023. Failure to comply can result in penalties for the company and its officers.
What is a registered email address?
A registered email address (REA) is the official email used by Companies House for all digital communication with a company. This address receives essential notices, reminders, important documents, and information on queries or challenges in the public register. The registered email must be accessible by someone authorised to make decisions on behalf of the company. New companies provide this email during registration while existing companies must supply it when submitting their next confirmation statement.
What will be valid as an appropriate email address?
Companies House does not specify any domain or service provider for the registered email address. According to the Act, an appropriate registered email address must be one where, in the ordinary course of events, emails sent by the registrar (Companies House) would be expected to come to the attention of a person acting on behalf of the business.
A company’s registered email address can be:
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An existing email or one created specifically for this purpose
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Unrelated to a company domain (e.g., [email protected] is not required)
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The same email address can be used for multiple companies or LLPs, particularly if they share the same leadership or decision-makers. For instance, a group of companies can use a single email address if decisions for each company are handled by the same individuals or representatives, such as an accountant or agent who manages the company’s affairs.
What type of email address should I use?
The Companies Act 2006 amendment focuses not on the service provider or domain of the email address but on who has access to it. You can use any email address from any provider as long as it is accessible by individuals authorised to act on behalf of the venture. The critical requirement is that emails sent by Companies House should reliably reach someone with the authority to manage the company’s affairs. Like the directors’ residential addresses, the registered email address will not be visible through the Companies House search.
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Why does Companies House require a registered email address alongside a registered office address?
Companies House requires a registered email address and a registered office address because they serve distinct purposes. The registered email address is used for digital communication, ensuring that essential notices and updates reach an authorised decision-maker directly and promptly. In contrast, the registered company address is used mainly for sending statutory correspondence. It serves as the company’s official location, which also determines its legal jurisdiction in court matters. While some communications may be sent to both, the email ensures faster and more reliable delivery to the right individuals.
Warning
If a company fails to maintain an appropriate email address without a valid reason, the company and any responsible officers will commit an offence. Additionally, if a company neglects to respond to emails requiring a reply, it is uncertain whether the regulator will always attempt to follow up by post or if they may proceed directly to enforcement actions or sanctions.
How will companies house use the registered email address?
Companies House will use the registered email address to send pivotal digital communications directly to your company. This includes reminders for filing deadlines, statutory notices, and updates regarding the company’s status or any queries related to public records. The registered email ensures that these communications reach an authorised person quickly, helping your company comply with legal requirements.
When will new companies provide a registered email address to Companies House?
Starting in March 2024, new companies must supply a registered email address during incorporation. If you register through Your Company Formations, you will be prompted to provide an email address for this purpose alongside other company registration details, ensuring your application meets all the requirements for approval.
Which types of companies are required to maintain a registered email account?
All limited companies must provide a registered email address, whether dormant or active. This includes:
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Unlimited companies
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Non-trading and dormant companies
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Limited partnerships (LPs)
These requirements apply to all company types to ensure effective communication with Companies House.
When should existing companies provide the email address?
Companies incorporated after the March effective date must provide their emails when submitting their next confirmation statement. However, once a registered email address is first supplied, it cannot be updated on a later confirmation statement. To change the email address in the future, use the designated form or log in to your WebFiling account with your company registration number (CRN) and authentication code.
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Thanks a lot!