When is a fee a tax? Most of the fees charged by Companies House for registering companies or LLPs and for submitting the annual returns are compulsory, and they are about to change.
Most fees are going up, but some will be reduced to encourage online filing. For example the fee to accompany the annual return for a company or LLP is currently £15 for an electronic return and £30 for a paper return. From 6 April 2011 these fees will be £14 for electronic returns and £40 for paper returns. The online and electronic search fees are also decreasing and some smaller fees are being abolished.
Since 1 October 2009 individual directors can submit a service address rather than their own residential address to be used in the register of directors kept at Companies House under CA 2006 s 165. This provision provides individuals with privacy and security. However, documents submitted before that date may well contain the director's private address, which is still available to be viewed by anyone.
The director can apply under CA 2006, s 1088 to suppress that private address information on any document or form filed since 1 January 2003. The cost of this application is currently £15, but will rise to £55 for applications received on or after 6 April 2011. If you submit an application under s 1088 before 6 April 2011 and it is rejected for any reason, and subsequently re submitted on or after 6 April 2011, the higher fee will apply.