Guidance

Director information hub: Limited company director essentials

When you become the director of a limited company, you should be aware of the legal requirements and duties involved.

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Becoming a director

Being a director

To be a director, you must be over 16 and not currently disqualified.

Legal requirements and duties for limited company directors

As a director, your responsibilities include:

  • filing your company’s annual accounts and reports or appoint an accountant to do it for you
  • reporting changes in you or your company’s situation including changes of address
  • sending a confirmation statement every year to Company’s House
  • pay Corporation Tax, VAT, PAYE and National Insurance contributions due on time

Companies Act 2006

When you incorporate your company and become a director, it’s tempting to forget about the responsibilities involved.

After all, you’re starting to trade and grow your business.

However, being a limited company director carries significant consequences if you do not follow the rules laid out in the Companies Act 2006.

The consequences of not operating responsibly as a director can involve legal action and criminal fines.

If you fail to meet your legal responsibilities you could be disqualified from being a director.

And if your company owes money as a result of your actions as a director, you could end up paying compensation to those affected.

Read more about being a company director.

Go back to the director information hub homepage.

Updates to this page

Published 7 July 2023

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