Business Verification & Company Responsibility

Businesses should take reasonable steps to verify who they are trading with and understand the legal responsibilities that apply to their organisation. Whether carrying out routine business checks, assessing suppliers and customers, or understanding director obligations, access to reliable information can help support compliance and informed decision-making.

This page brings together official resources relating to company responsibilities, business verification, VAT registration checks and EORI verification. These sources may assist businesses in understanding their obligations, carrying out due diligence and maintaining appropriate records.

Sections

Running a Limited Company
Companies House
VAT Number Checker
EORI Checker

Running a Limited Company

Operating a limited company carries legal and administrative responsibilities that cannot be delegated entirely to accountants, advisers or other third parties. Directors remain responsible for ensuring that company records are maintained, statutory filings are completed accurately and tax obligations are met within the required deadlines.

Businesses should ensure that accounting records, supporting documentation and tax information are retained and made available when required. Directors should also understand their responsibilities regarding Company Tax Returns, Corporation Tax, VAT obligations and Companies House filing requirements.

Useful sources on this topic can be found within the official resources listed below.

Companies House

Companies House maintains the official register of companies in the United Kingdom. Businesses can use Companies House services to verify company details, review filing histories, confirm director information and check the current status of a company.

When carrying out business verification or due diligence checks, Companies House can provide useful information regarding a company’s incorporation date, registered office address, filing compliance and corporate structure. This information can help businesses understand who they are trading with and identify potential areas requiring further review.

Companies House information should be considered alongside other due diligence checks where appropriate.

VAT Number Checker

Businesses should verify VAT registration details where VAT-registered suppliers or customers are involved in a transaction. VAT number verification can help confirm that a VAT registration number is valid and belongs to the business claiming to use it.

VAT verification may form part of wider due diligence procedures, particularly where transactions involve higher-value supplies, repayment claims, imports, exports or other areas that may attract increased HMRC scrutiny.

Businesses should retain evidence of VAT verification checks as part of their records where appropriate.

EORI Checker

An Economic Operators Registration and Identification (EORI) number is used to identify businesses involved in importing or exporting goods. Where international trade is involved, businesses should ensure that the relevant EORI details are valid and appropriate for the transaction being undertaken.

EORI verification can assist businesses in confirming trade credentials and ensuring that customs procedures are supported by the correct registration information. This can be particularly important where goods move between the UK and overseas territories.

Where EORI checks form part of a business’s due diligence procedures, records of those checks should be retained alongside supporting transaction documentation.