Most UK companies and LLPs now must maintain a register of people having significant control over them. The register will be publicly accessible. The Companies Act 2006 regulations and guidance (binding and non-binding) set out who is a person with significant control, the steps a company must take to identify them, and the limited circumstances in which information can be suppressed. There are criminal and civil sanctions for failure to comply. HMRC may use this information in its tax investigations.
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