-
Business risk
Our Business Risk Services team deliver practical and pragmatic solutions that support clients in growing and protecting the inherent value of their businesses.
-
Consulting
Tailored consulting solutions that deliver measurable results through digital, regulatory and strategic transformation.
-
Corporate finance and deal advisory
We offer a dedicated team of experienced individuals with a focus on successfully executing transactions for corporates and financial institutions. We offer an integrated approach, with our corporate finance specialists working seamlessly with tax and other specialists to ensure that every angle is covered.
-
Forensic accounting
We have a different way of doing business by delivering real insight through a combination of technical rigour, commercial experience and intuitive judgment. We take pride in delivering responsive and tailored solutions to all our clients, capitalising on the wealth of experience housed within our Belfast and wider Forensics team
-
Restructuring
We work with a wide variety of clients and stakeholders such as high street banks, private equity funds, directors, government agencies and creditors to implement solutions which provide the best possible outcomes.

-
Report FRS 102: Major changes to revenue recognitionExplore key changes to FRS 102 Section 23, including the new five-step revenue model and its impact on financial reporting in Ireland and the UK.
-
Article Changes to filing options and requirements at Companies HouseFrom April 2027, Companies House will require all UK entities to file digital accounts. Learn what’s changing and how to prepare for the new rules.
-
Article FRS 102 periodic review: Small companiesExplore key changes to small company disclosures under FRS 102 Section 1A, including UK GAAP updates on leases, tax, going concern and related parties.
-
Article FRS 102 periodic review: Other changesOn 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.
-
Corporate tax
End-to-end corporate tax support, from accurate compliance to specialist advisory, helping you meet obligations and create efficiencies.
-
Employer solutions & payroll
Comprehensive support with employment tax, compliance and payroll outsourcing, simplifying employer responsibilities and protecting your workforce strategy.
-
Indirect tax compliance & advisory
VAT, customs and trade solutions that ensure compliance, reduce costs and uncover cashflow opportunities.
-
International tax
Practical advice and global strategies to manage transfer pricing, multi-jurisdictional compliance and cross-border tax structuring.
-
Private client compliance and advisory
Tailored advice and compliance services to protect wealth, reduce liabilities and plan for succession with confidence.


The primary aims of the ECCTA are to enhance corporate transparency, provide more accurate and trusted information on the Register, and reduce economic crime facilitated through UK entities, therefore providing increased benefit to the UK economy, for both businesses, and individuals.
These latest steps will require all Directors and People with Significant Control of UK companies (and equivalents for Limited Liability Partnerships) to have their ID verified in order to continue acting in that role. Voluntary ID verification will be available from 8 April 2025, with verification becoming mandatory from 18 November 2025.
For companies incorporating after the mandatory implementation date in Autumn 2025, all directors of the company will need to have their ID verified prior to the incorporation date. Individuals who are PSCs will have 14 days from the date of incorporation to have their ID verified, and PSCs that are legal entities will need to appoint one “relevant legal officer”, whose identity will need to be verified within 28 days of incorporation.
For existing companies, they will be required to comply with the requirements from the date of their first confirmation statement after the legislation is implemented. In a similar manner to newly-incorporated entities, all directors of existing entities will need to have their ID verified prior to the confirmation statement date.
Individuals that are PSCs will have 14 days from the confirmation statement date, and PSCs that are legal entities will need to appoint one “relevant legal officer”, whose identity will need to be verified within 28 days of the confirmation statement date.
What is it?
- All Directors and People with Significant Control (PSCs) of UK companies and LLPs will need to have their ID verified in order to continue in that role
- Directors must have ID verified prior to effective date for their entity
- PSCs that are individuals must have ID verified within 14 days after effective date for their entity
- PSCs that are companies must appoint a “relevant legal officer” to have ID verified within 28 days of effective date for their entity
- Two methods of obtaining ID verification:
- Using Companies House online system – via a biometric passport, a UK or EU photocard driving license or some other official documents
- Using an Authorised Corporate Service Provider
- Each individual need only have their ID verified once, unless Companies House request a reverification
- Legislation will be extended to limited partnerships, overseas entities and other entities required to be registered at Companies House in due course
For example:
- Company A has a confirmation statement date of 1 July.
- Company A’s first confirmation statement date after the mandatory implementation date is 1 July 2026.
- By that date, all of Company A’s existing directors must have had their ID verified.
- The company’s existing PSCs will have until 15 July 2026 (14 days after 1 July) where they are individuals, or 29 July 2026 (28 days after 1 July) where they are a legal entity appointing a relevant legal officer, to have their ID verified.
- All new directors taking up their role at Company A after 18 November 2025 will be required to have their ID verified.
- All new PSCs taking up their role at Company A after 18 November 2025 will need to have their ID verified by 2 or 16 December 2025, where they are individuals or a legal entity appointing a relevant legal officer.
- Company B has a confirmation statement date of 1 December.
- Company B’s first confirmation statement date after the mandatory implementation date is 1 December 2025.
- By that date, all of Company B’s existing directors must have had their ID verified.
- The company’s existing PSCs will have until 15 December 2025 (14 days after 1 December) where they are individuals, or 29 December 2025 (28 days after 1 December) where they are a legal entity appointing a relevant legal officer, to have their ID verified.
- All new directors taking up their role at Company B after 18 November 2025 will be required to have their ID verified.
- All new PSCs taking up their role at Company B after 18 November 2025 will need to have their ID verified by 2 or 16 December 2025, where they are individuals or a legal entity appointing a relevant legal officer respectively.
When is it effective?
- Voluntary verification from 8 April 2025
- Mandatory verification:
- All newly-incorporated entities from 18 November 2025
- All existing entities from first confirmation statement date after 18 November 2025
How do I prepare?
Review the Companies House records for your entities:
- Ensure Director and PSC information is up-to-date
- Ensure the names of all individuals agree to their passport / government ID
- Make a note of your confirmation statement date – this will determine when ID verification becomes a requirement for your entity.
Where can I get more information?
As an Authorised Corporate Service Provider, Grant Thornton can assist you with these ID Verification requirements. Please contact Louise Kelly for more information.