{"id":7126,"date":"2020-01-25T18:37:20","date_gmt":"2020-01-25T18:37:20","guid":{"rendered":"https:\/\/www.qualitycompanyformations.co.uk\/blog\/?p=7126"},"modified":"2025-01-13T09:11:05","modified_gmt":"2025-01-13T09:11:05","slug":"the-role-and-responsibilities-of-a-company-director","status":"publish","type":"post","link":"https:\/\/www.qualitycompanyformations.co.uk\/blog\/the-role-and-responsibilities-of-a-company-director\/","title":{"rendered":"The role and\u00a0responsibilities of a company director"},"content":{"rendered":"
The role of a company director comes with a number of legal responsibilities, which are set out in the Companies Act 2006 and defined in the company\u2019s articles of association. Appointed by the company members (shareholders or guarantors), directors are tasked with managing day-to-day business activities, company finances, and administrative functions on behalf of these members.<\/p>\n Set up a limited company with our Fully Inclusive Package - now only \u00a359.99<\/span><\/a>\n \n Whilst the role and responsibilities of company directors are distinct from those of company members, it is commonplace for the same people to be both directors and shareholders. This means that one person can own and manage a company single-handedly, which makes setting up a limited company a popular option for sole traders and self-employed individuals.<\/p>\n Under the Companies At 2006 (sections 171-177)<\/a>, a company director has 7 general duties based on certain common law rules and equitable principles. These important statutory duties are:<\/p>\n 1. To act within powers<\/strong><\/p>\n A director must act in accordance with the decision-making powers defined in the company’s articles of association (the \u2018constitution\u2019), which is a governing document that outlines the rules and regulations for running the company.<\/p>\n The powers of a director can vary significantly from business to business, depending on whether the company adopts Model articles of association or altered or bespoke articles.<\/p>\n 2. To promote the success of the company<\/strong><\/p>\n A director must act in good faith and in a manner that he\/she considers most likely to promote the company\u2019s success for the benefit of its members as a whole.<\/p>\n In doing so, a director must have regard for the consequences of his\/her decisions on other stakeholders, including employees, creditors, suppliers, customers, and communities, as well as consider the impact on the environment, the reputation of the company, and the long-term success of the business.<\/p>\n 3. To exercise independent judgment<\/strong><\/p>\n A company director must exercise independent judgment by developing an informed view on the activities of the business rather than simply enacting the demands of majority shareholders or other beneficial parties.<\/p>\n 4. To exercise reasonable care, skill, and diligence<\/strong><\/p>\n Company directors must exercise reasonable care, skill, and diligence whilst carrying out all functions of the role. This means that a director is expected to possess the general knowledge, skill, and experience that could be reasonably expected of a person appointed to such a role rather than being appointed purely on the merit of name or reputation.<\/p>\n 5. To avoid conflicts of interest<\/strong><\/p>\n Company directors must avoid or manage all situations in which they have, or may have, conflicts of interest that could affect their objectivity and loyalty to the company. Examples of such conflicts of interest include:<\/p>\n 6. Not to accept benefits from third parties<\/strong><\/p>\n A director must not accept any benefits from third parties that are given simply because they are a director or as a result of doing (or refraining from doing) anything as a director. In this context, the Companies Act 2006 defines \u2018third parties\u2019 as:<\/p>\n \u201ca person other than the company, an associated body corporate, or a person acting on behalf of the company or an associated body corporate.\u201d<\/em><\/p>\n 7. To declare interest in a proposed transaction or arrangement<\/strong><\/p>\n If a director is directly or indirectly interested in any proposed transactions or arrangements with the company, he\/she must declare the nature and extent of such interest to the other company directors.<\/p>\n In addition to the general statutory duties outlined above, the Companies Act 2006 and other sources of legislation (e.g. employment, health and safety, licensing, data protection, environmental), as well as any service contract that may exist, impose a number of important obligations on a company director.<\/p>\n Who can be a company director?<\/span><\/a>\n \n These additional duties, many of which are administrative in nature, arise from a director\u2019s responsibility to ensure that the company itself adheres to its statutory obligations. They include:<\/p>\n 1. Registering for business taxes<\/strong><\/p>\n Within three months of starting to trade, a limited company must register with HMRC for Corporation Tax<\/a>. This can be done online. It may also be necessary to register the company for other business taxes and HMRC services, such as VAT, PAYE, and the Construction Industry Scheme (CIS).<\/p>\n Keep your home address private \u2013 with a registered office service<\/span><\/a>\n \n If your company has employees or pays directors’ salaries, you may need to operate PAYE (\u2018Pay As You Earn\u2019) to deduct Income Tax and National Insurance contributions from these wages.<\/p>\n At Quality Company Formations, we offer a PAYE Registration Service for \u00a319.99 + VAT as an optional add-on with all of our company formation packages.<\/p>\n If your VAT-taxable turnover exceeds \u00a390,000 (2024\/25 VAT registration threshold) in a rolling 12-month period, or you want to register voluntarily, Quality Company Formations includes a VAT Registration Service with our Fully Inclusive Package<\/a>.<\/p>\n 2. Filing an annual Confirmation Statement<\/strong><\/p>\n At least once every 12 months, company directors are responsible for filing a confirmation statement with Companies House. This document, which was previously known as an \u2018annual return\u2019, is used to confirm that the information held at Companies House is correct and up to date.<\/p>\n Directors must check and confirm the details of:<\/p>\n To help you stay on top of your important directorship duties, Quality Company Formations provides a Confirmation Statement Service<\/a> for \u00a359.99 + VAT.<\/p>\n 3. Filing annual accounts with Companies House <\/strong><\/p>\n To report a company\u2019s trading status and financial activity, directors must file annual accounts at Companies House.<\/p>\n The first accounts should be delivered 21 months after the date of company formation. Subsequent annual accounts must be filed with Companies House 9 months after the end of the company\u2019s financial year.<\/p>\n Director disqualification and how it can affect you<\/span><\/a>\n \n Dormant companies (i.e. those that are not trading) have to file dormant accounts with Companies House. To ease the administrative burden placed upon directors, Quality Company Formation offers a Dormant Company Accounts Service<\/a> to all UK limited companies for only \u00a349.99 + VAT<\/p>\n 4. Filing Company Tax Returns and annual accounts with HMRC<\/strong><\/p>\n Annual accounts must also be delivered to HMRC as part of the Company Tax Return, which is used to work out and report how much Corporation Tax (if any) the company owes. The filing deadline is 12 months after the end of the company\u2019s \u2018accounting period\u2019 for Corporation Tax.<\/p>\n Directors must ensure that any Corporation Tax owed by the company is paid no later than 9 months and 1 day after the end of the Corporation Tax accounting period.<\/p>\n Did you know? You don\u2019t need an accountant to file accounts for a dormant company<\/span><\/a>\n \n Please be aware that the deadline for paying Corporation Tax is before the deadline for delivering the Company Tax Return and accounts to HMRC. Many new directors get caught out by this.<\/p>\n Regardless of whether an accountant is appointed to take care of your company\u2019s bookkeeping, accounting, and tax return requirements, the director is ultimately responsible for ensuring that all filings and payments are accurate and made on time.<\/p>\n 5. Reporting company changes<\/strong><\/p>\n Company directors are responsible for reporting certain changes to Companies House. Examples include:<\/p>\n Directors should also tell HMRC if the company\u2019s contact details change or when an accountant or tax advisor is appointed.<\/p>\n It is the responsibility of a director to make sure that the full company name is included on all forms of official company stationery, including documents, letters, invoices, emails, publications, marketing material, and websites. Directors should also ensure that business letters, order forms, and websites show the following details:<\/p>\n Directors must keep accurate and up-to-date records about the company and its financial activities. These important records, which are usually stored at a company\u2019s registered office address, include:<\/p>\n All such records should be kept in hard copy and\/or digital format for a minimum of 6 years, but it\u2019s good practice to keep them for 10 years.<\/p>\n If a company director is also a shareholder, they must register for Self Assessment to report any dividend income (from shares) received in addition to their director\u2019s salary.<\/p>\n Directors can be fined, prosecuted, and\/or disqualified should they fail to meet their duties and responsibilities. Companies can also face serious consequences – including late filing penalties, prosecution, and being struck off the register – if their appointed directors do not maintain all corporate obligations and responsibilities.<\/p>\n Want to save money on annual filings for a company you no longer need?<\/span><\/a>\n \n Undertaking their duties as agents of the company, directors are usually not personally liable for company debts unless they also hold shares in the company. This is because limited companies exist as separate legal entities. That being said, a director may be personally liable for company debts in certain circumstances, such as:<\/p>\n A company director can also be held personally liable for acts or omissions committed during their appointment, including:<\/p>\nGeneral duties of a company director<\/h3>\n
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Additional duties and responsibilities of a company director<\/h3>\n
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Maintaining company stationery<\/h3>\n
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Keeping company records<\/h3>\n
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Registering for Self Assessment<\/h3>\n
Personal liability of company directors<\/h3>\n
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