With effect from 4 March 2024, companies have been required to register an email address with the registrar of companies (new s88A of the Companies Act 2006 (‘CA’), inserted by the Economic Crime and Corporate Transparency Act 2023 (‘ECCT’)).
R3’s reading of the legislation is that for companies already subject to an insolvency process as at 4 March 2024, or which enter an insolvency process after that date not having filed a confirmation statement since and with no overdue confirmation statements, the requirement for a registered email address will never arise, as the transitional provision (section 30 of ECCT) requires the registration of an email address to accompany the first confirmation statement after the commencement date, and there is no requirement for confirmation statements post-insolvency.
It is R3’s view however, where a company has registered an email address, it will need to be updated upon insolvency as the existing one will no longer be appropriate. Although, section 853CB CA 2006 provides a backstop compulsion to change an inappropriate email address with the next confirmation statement (or at latest due date therefor if not filed on time), that does not overcome the requirement in section 88A CA 2006 that the registered email address must be appropriate “at all times”, so that it can and should be changed using section 88B CA 2006, without waiting for the section 853CB CA 2006 backstop (which will never arrive post-insolvency).
Despite informing Companies House of the above view, Companies House has confirmed that there is no process in place to change the registered email address for a company that is subject to an insolvency process. However, this is still under review.
In normal circumstances, a company would update its registered email address through a Companies House on-line service, using its normal filing credentials. As the email address is for the use only of the Registrar and is not published, there is no form to complete and submit to the company’s file, in contrast, for example, to changing the registered office.
As a consequence, it appears that there is no ability for members at present to change the registered email address following appointment. R3 will inform members should Companies House implement a process to enable office holders to change the registered email address in the future.