Companies

UK registered office address rules: what counts in 2026

The UK registered office must be an appropriate address, not a PO box. What the 2024 rules mean, service addresses, the registered email and how to change it.

By Hola Post · Updated 1 October 2026 · 5 min read

Every UK limited company must have a registered office that is an "appropriate address": a physical UK address where post will reach someone acting for the company and where delivery can be acknowledged. The rule came in on 4 March 2024 under the Economic Crime and Corporate Transparency Act 2023, which also banned PO boxes as registered offices and required every company to give Companies House a registered email address. This guide covers what the rules mean in practice, how service addresses differ, and how to change your registered office.

What the appropriate address rule says

Section 86 of the Companies Act 2006, as rewritten by the 2023 Act, says a company must make sure its registered office is at an appropriate address at all times. An address qualifies if, in the ordinary course of events, two things are true:

A document addressed to the company and delivered there by hand or by post would be expected to come to the attention of a person acting on behalf of the company.
Delivery there can be recorded by getting an acknowledgement of delivery.

In plain terms, someone has to be able to sign for a letter, and the letter has to reach a person who will deal with it. An empty unit, an address where the company has no arrangement, or a letterbox nobody checks will not meet the test.

Failing to keep an appropriate registered office without reasonable excuse is an offence for the company and for every officer in default.

PO boxes and mailbox addresses are no longer allowed

GOV.UK guidance is clear that you cannot use a Royal Mail PO box, or an equivalent private mailbox service, as a registered office. A mailbox number in a shop is unlikely to satisfy the test either, because there is often nobody who can sign for post on the company's behalf.

The address must also be in the UK and in the same part of the UK where the company was incorporated. A company registered in Scotland needs a Scottish address. A company registered in England and Wales needs an address in England or Wales.

What happens if the address is not appropriate

Companies House now has stronger powers to query information. If it decides a registered office is not appropriate, it can change the address to a default Companies House address. The company then has a limited period to supply a proper address, and Companies House has said that if it does not, the company can be struck off the register. While a company sits on the default address, letters from HMRC, creditors or courts are unlikely to reach the people running it.

The registered email address

All companies must also have a registered email address. New companies give one at incorporation. Existing companies had to provide one with their first confirmation statement made up to a date on or after 5 March 2024.

The registered email is not published on the public register. Companies House uses it to contact the company, and you are expected to read what arrives there. An agent can provide its own email address for clients, and one address can be used for several companies. A shared inbox that a director or your accountant checks is more reliable than a personal address that may lapse.

Using a third-party or virtual address

You can use another business's address as your registered office, such as your accountant's, your solicitor's or a mail service's, as long as you have their permission and the address meets the appropriate address rules. GOV.UK suggests this as a way to keep a home address off the public register.

When choosing a provider, check that:

someone is present to sign for post during working hours;
post is passed on to you quickly, ideally scanned the same day;
the provider is registered for anti-money laundering supervision (in the UK, businesses that provide registered office addresses are trust or company service providers and must be supervised by HMRC or a professional body);
you know what happens to your post if you stop using the service.

The virtual office vs mail scanning guide compares the main service types in more detail.

Director's service address and residential address

Directors give Companies House two addresses. The service address is public. It is where documents can be served on the director personally, and it can be the company's registered office or another address the director is allowed to use. The usual residential address is the director's home. It is kept on a private register and is only shared with credit reference agencies and specified public authorities such as the police.

If you do not want your home address to be public, do not use it as the registered office or the service address. Once a home address has been filed as a registered office it stays on the historic record, although Companies House now allows applications to suppress a home address that was used as a former registered office.

Since 18 November 2025 directors and people with significant control also have to verify their identity with Companies House. New directors must do this before appointment. Existing directors have a transition period linked to the company's confirmation statement date.

What Companies House and HMRC send to the registered office

The registered office is where official post is expected to arrive. Typical items include:

Companies House reminders about the confirmation statement and annual accounts, and letters about late filing penalties or a proposed strike-off;
HMRC letters about Corporation Tax, including the notice to deliver a Company Tax Return and penalty notices;
letters from creditors, insurers and banks;
legal documents, which can be validly served at the registered office whether or not anyone reads them.

That last point is why the address matters. A claim form served at the registered office counts as served. If nobody passes it on, the company can lose the chance to respond.

How to change your registered office address

You can change the registered office online through the Companies House service, through filing software, or on paper using form AD01. You must confirm that the new address is an appropriate address.

The change takes effect when Companies House registers it. For 14 days after that, documents can still be validly delivered to the old address, so keep an eye on it during the handover. Companies House tells HMRC about the new registered office, but you still need to update HMRC directly for other details such as a trading or correspondence address, and tell your bank, insurers and customers.

You cannot use this process to move the registered office to a different part of the UK. If you need to move from Scotland to England, for example, the company has to be re-incorporated.

How Hola Post helps

Hola Post's UK addresses in North Somerset and London, which open at the end of 2026 and can be reserved now, can be used as a UK registered office and as a director's service address. The addresses are staffed, so post reaches a person, and letters are scanned on the day they arrive and put in your online inbox, so official post reaches someone acting for the company. We verify identity before activating an address. See the options for businesses and pricing, or start here.

Frequently asked questions

Can I use a PO box as my company's registered office?

No. Since 4 March 2024 a Royal Mail PO box, or an equivalent private mailbox, cannot be used as a registered office. The address must be a physical address in the UK where post reaches someone acting for the company.

What is an appropriate address for a registered office?

It is an address where post delivered by hand or by post would be expected to come to the attention of someone acting on behalf of the company, and where delivery can be recorded by getting an acknowledgement of delivery. This test is set out in section 86 of the Companies Act 2006.

Can I use an accountant's or a mail service's address as my registered office?

Yes, if the provider has given you permission and the address meets the appropriate address rules. Many companies use a third-party address so that a home address does not appear on the public register.

Is the registered email address made public?

No. Companies House does not publish the registered email address. It uses it to contact the company, and the company is expected to read what arrives there.

Do I need to tell HMRC when I change my registered office?

Not separately for the registered office itself. Once Companies House registers the change it tells HMRC, although other contact details such as a trading address may need updating with HMRC directly.

Can my registered office be in a different part of the UK?

No. It must stay in the same part of the UK where the company was registered, so a company registered in England and Wales needs an address in England or Wales.

Sources

This guide is general information, not legal or tax advice. Rules change, so check your own situation with a gestor, accountant or lawyer.