This guide provides a brief introduction for companies to their obligations to record details of their beneficial ownership. This regime is known as the register of people with significant control (PSC register). This guide sets out how the requirements apply to some simple company structures, for illustrative purposes only. The full guidance should be consulted for companies with more complex structures. Societates Europaeae (SEs), limited liability partnerships (LLPs) and eligible Scottish partnerships (ESPs)1 should also refer to the relevant sections in the full guidance and separate guidance for them on the meaning of “significant influence or control”.
Source: Gov UK