Written board resolution approving the pre-emptive offer of further ordinary shares

Use this template written board resolution where directors of your company want to approve a pre-emptive offer of further ordinary shares to existing shareholders. A pre-emptive offer means that where you are issuing new ordinary shares for cash, you are required to offer the new shares to existing shareholders on identical or more favourable terms in proportion to their existing shareholdings. This written resolution assumes that your company has not disapplied pre-emption rights. This template generates a written board resolution in which the directors approve circulation of the letter offering shares to existing shareholders, and the associated offer of shares. By using this template, you minimise the risk of disputes with existing shareholders and ensure you comply with relevant company law.
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Step-by-step guide to paper EH06 form

This is a guide to completing the paper EH06 form, which you will need to file following the allotment and issue of new shares if your company keeps its register of members on the Companies House Central Register. This will enable Companies House to update the register. The register of members must be updated as soon as possible, and at the latest, within two months of issuing the shares. If your company fails to keep and accurately maintain a register of members, both the company itself and every officer at fault for the failure commits a criminal offence punishable by a fine. For further guidance on your company's record-keeping obligations, including guidance on keeping your registers on the Central Register, see our Q&A on Maintaining a company's books and records . For further guidance on the process for issuing new shares, see our Q&A on Issuing new shares .
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Issuing new shares
How to issue new shares
Q1:How can my company issue new shares?

To issue new , you should:

  1. make the decisions and checks referred to in Q&A 2;

  2. invite the (s) to sign subscription letters confirming their application(s) to subscribe for new (see Q&A 3);

  3. obtain and, if required, approval (see Q&A 9);

  4. receive payment for the (see Q&A 16 and following);

  5. issue (see Q&A 22);

  6. manage any change in of your (PSCs) (see Q&A 24); and

  7. make the relevant filings and update records (see Q&A 25 and Q&A 26).

The specific and consents required will depend on the terms of your and any , the type of you are issuing, and who you are issuing them to. In the most straightforward cases, a with one class of might be able to issue further to existing by a simple . In more complicated cases, such as where you are seeking to issue a new to a new investor, you are likely to need to pass a series of and in order to issue the new .

If your has more complex or bespoke requirements, you can use our Ask a Lawyer service to access a specialist lawyer in a few simple steps.


Steps to take before issuing new shares
Q2:What should I do before my company issues new shares?

Before issuing new , you should:

  1. check the terms of your 's and any to identify the process you must follow and the approvals you must obtain to issue new (see Q&A 9);

  2. decide to whom you plan to issue and whether you need to disapply (see Q&A 6);

  3. decide whether you are issuing which will have different rights to the existing (see Q&A 19 and following);

  4. decide how many you wish to issue and what percentage of the total number of each will hold after the issue (see Q&A 15);

  5. decide the price for each (see Q&A 16 and Q&A 17);

  6. decide whether or not payment for the will be in cash (cash is much more common) (see Q&A 13 and Q&A 14);

  7. decide how payment will be made for the (see Q&A 18);

  8. check whether you have agreed with any third parties, such as your bank, that you will not issue any without either their consent or letting them know first; and

  9. check whether the issue of new will result in a change in of your (PSCs), which you need to notify to (see Q&A 24).


Q3:What is a subscription letter?

A subscription letter is a letter addressed to your from a for new , which confirms the terms on which the is applying to be issued new . Subscription letters are commonly used to record terms such as the price, number, and to be issued to the , and to set out practical details such as the date by which funds should be transferred to your and bank details for the transfer.

From a legal perspective, a subscription letter is only an application for by a . Signing a subscription letter alone does not automatically give a a right to be or create an enforceable contract.

Although a can be validly completed without a signing a subscription letter, it is good practice to have one so that there is clear evidence of the 's request for new . For further guidance, see Q&A 4.


Q4:Does a subscriber for new shares have to sign a subscription letter before being issued new shares?

No, there is no legal requirement for to sign a subscription letter (or other form of written application for ) before they can be . However, having sign a subscription letter provides clear evidence of their application to subscribe for new and the price and number of they are applying for. It is therefore good practice to have sign a subscription letter, but a can still be valid if are issued without a subscription letter being signed.


Q5:When should my company invite a subscriber to send a subscription letter?

You can invite a to sign a subscription letter at any time. However it would be good practice to ensure you have made all the checks and decisions in Q&A 2 before you ask to sign subscription letters.

For further guidance on subscription letters generally, see Q&A 3.


To whom my company is allowed to issue new shares
Q6:If my company wants to issue new shares, do I have to offer them first to existing shareholders?

In most cases, unless your or say otherwise, if your is issuing new you must either:

  1. follow a strict legal procedure to offer any such new to all of your existing in proportion to their existing shareholdings, before you issue them to anyone else (see Q&A 10); or

  2. more commonly, have your pass a to allow you to issue new freely to any person (see Q&A 11).

These rights for existing are also known as . They exist to protect from having their shareholdings diluted without first being offered the opportunity to subscribe for any new . In practice, most disapply these when issuing by simply passing an appropriate (see Q&A 11).

You will not need to offer new first to existing if (unusually) the are either:

  1. not and carry a right to participate up to a specified amount in distributions (as do) (see Q&A 19 and following); or

  2. to be issued wholly or partly in return for something other than cash (although note that 'cash' here includes releasing a from a liability such as a debt) (see Q&A 14).

You should note however that if a is in place, consent from one or more is likely to be needed before you can issue any and whether or not for cash. If such an agreement is in place, it is important therefore to check it carefully.


Q7:Can my company issue shares to some but not all of my company's existing shareholders?

In most cases yes, but due to your existing ' (see Q&A 6), you will usually need to either:

  1. ensure you have followed the strict legal procedure requiring you to offer any such new to all of your existing in proportion to their existing shareholdings first, before proceeding (see Q&A 10); or

  2. more commonly, have your pass a to allow you to issue new freely to some but not all of your existing (see Q&A 11).

Exceptions to this general rule exist if your say otherwise (the do not), or (unusually) the new are not (see Q&A 19 and following) or are issued for payment other than cash (see Q&A 14 and following).

You should note that if a is in place, consent from one or more is likely to be needed before you can issue any and whether or not for cash. If such an agreement is in place, it is important therefore to check it carefully.


Q8:Can my company issue new shares to someone who is not a shareholder?

In most cases yes, but due to your existing ' (see Q&A 6), you will usually need to either:

  1. ensure you have followed the strict legal procedure requiring you to offer any such new to all of your existing in proportion to their existing shareholdings first, before proceeding (see Q&A 10); or

  2. more commonly, have your pass a to allow you to issue new freely to someone who is not a (see Q&A 11).

Exceptions to this general rule exist if your say otherwise (the do not), or (unusually) the new are not (see Q&A 19 and following) or are issued for payment other than cash (see Q&A 14 and following).

You should note however that if a is in place, consent from one or more is likely to be needed before you can issue any and whether or not for cash. If such an agreement is in place, it is important therefore to check it carefully.


Board and shareholder approval of share issues
Q9:What director and shareholder approvals will I need for my company to issue new shares?

In many cases, you will need the separate approval of your and your to issue new . The specific and consents you need will depend on the terms of your and any , the type of you are issuing, and who you are issuing them to.

  1. ' approval of a

    The must approve any issue of new by passing a . If your has the , they can do this at a , or via a if they all agree on the matter. For template board approving the issue of further , see:

    1. Board minutes approving the issue of further ordinary shares;

    2. Written board resolution approving the issue of further ordinary shares; and

    3. Sole director resolution approving the issue of further ordinary shares.

    These templates are intended for use by a with .

  2. ' approval of a

    Whether any ' approval is required depends on:

    1. what your 's say;

    2. whether you have a ;

    3. to whom you plan to issue the ; and

    4. whether the new will be the same as the existing .

    If your has , you will usually need a ' if you wish to issue new without default applying (see Q&A 6). For a template you can use to do this, see Shareholder written resolution disapplying pre-emption rights.

    A with may also need to obtain approval by way of an if you are seeking authority to issue a new (see Q&A 21). You will likely need a lawyer to help you with this.

    If your has a , you may need separate specific consents under that agreement from one or more before you can issue new in any circumstances. If you have a , it is important therefore to check it carefully. Similarly, if your does not have , you should check these carefully for any requirement to get approval before issuing .


Pre-emption rights
Q10:How should my company offer new shares to existing shareholders in accordance with their pre-emption rights?

If you wish to offer new to your existing in accordance with their legal (see Q&A 6), you must follow a strict process .

Alternatively, you can, if you wish, ask by to give your authority to disapply the strict legal pre-emption requirements (see Q&A 11). This will enable you to issue new freely, without having to follow the legal process set out below. In most cases, you are likely to find this to be more practical and it is common for to issue in this way so they do not need to worry about whether the strict legal process has been followed correctly.

Under the strict legal pre-emption process:

  1. your 's must agree the wording of an offer to all of your ;

  2. the offer must be communicated in writing – it can be made via email if easiest;

  3. the offer must state that it is open for acceptance for a period of at least 14 days;

  4. once the offer has been sent, you must wait until either all have responded, or until the 14 days offer period has expired, before issuing new ;

  5. if only some of the accept the offer of new , your 's can use their discretion to offer the unallocated as they see fit.

Bear in mind that working out the 14 days' period can be tricky, as under the strict requirements when this runs from depends on how the offer is made. You should therefore allow at least a few extra days to make sure. If you are in any doubt you should obtain legal advice. For access to a specialist lawyer in a few simple steps, you can use our Ask a Lawyer service.

must be offered to existing on identical or more favourable terms to the terms on which you are planning to issue them to anyone else. They must also be offered to existing in proportion to their existing shareholdings. If you fail to do so, your and every in default are liable to compensate any to whom an offer should have been made.

You can use the following template documents if you are offering new to existing in accordance with their :

  1. for the approval you need, you can use one of the following:

    1. minutes of a approving circulation of the letter, and the associated offer of , in Board minutes approving the pre-emptive offer of further ordinary shares; or

    2. as an alternative to a , the Written board resolution approving the pre-emptive offer of further ordinary shares; or

    3. if you have only one , the Sole director resolution approving the pre-emptive offer of further ordinary shares;

  2. for a template letter making a pre-emptive offer of new to all existing , which can be transcribed into an email if you are doing it this way, see Letter offering new ordinary shares to existing shareholders; and

  3. for a letter making a subsequent offer of any that remain unallocated after the initial pre-emptive offer, which can be transcribed into an email if you are doing it this way, see Letter offering further ordinary shares.

Your need to bear in mind that in dealing with any unallocated they have a duty to act in the best interests of the for the benefit of all the . There are no legal requirements about how any subsequent offers must be made, but the best approach may be to offer the remaining to existing who have agreed to subscribe for new in proportion to their relative shareholdings.

You need to bear in mind that over and above the referred to above, if you have a you are also likely to need the prior approval of one or more . This will have to be obtained strictly in accordance with the rather than by .


Q11:How can my company disapply pre-emption rights?

If you wish to issue new to:

  1. existing in different proportions to their existing shareholdings; or

  2. only some of your existing ; or

  3. to a new investor,

and you have identified that apply (see Q&A 6), the most straightforward option is usually for your to pass a temporarily disapplying . To do this, your must:

  1. pass a to approve the wording of a disapplying ; and

  2. circulate the to all for their approval. It will need the approval of holding at least 75% of your ’s to be passed.

For template board approving the issue of further , see:

  1. Board minutes approving the issue of further ordinary shares;

  2. Written board resolution approving the issue of further ordinary shares; and

  3. Sole director resolution approving the issue of further ordinary shares.

For the template ' , see Shareholder written resolution disapplying pre-emption rights.

All these templates are intended for use by a with .

Once the necessary and have been passed to temporarily disapply , your 's are free to offer new without having to make the necessary pre-emptive offer to all existing .

As an alternative to only temporarily disapplying , such rights can be permanently disapplied by your passing a to amend your 's of association. For further information about changing the 's of association, see Changing a company's articles of association. Note, however, any provision which permanently disapplies will need to be carefully drafted and you are likely to need the assistance of a lawyer with this. For access to a specialist lawyer in a few simple steps, you can use our Ask a Lawyer service. If decide to amend the to disapply permanently they will need to bear in mind that they will have no protection from their shareholdings being diluted in the future.


Whether shares must be issued for cash
Q12:Does my company have to issue shares for cash?

No. However, in practice most issues of new are in return for cash as a means of raising further funds. See Q&A 13.


Q13:When might my company want to issue new shares for cash?

Issuing for cash can be an appealing option for existing if your wishes to raise money by issuing , and they have the funds available. This is because obtaining new in the same proportions to the they already own will avoid of their shareholdings by a new .

If existing do not have sufficient funds available, or if there are other reasons why you wish to bring in new , then issuing is a way for you to raise money from external investors. See Choosing and approaching new share investors and Agreeing terms for a new share investment for guidance on the process of finding and then issuing to external investors.


Q14:When might my company issue shares other than for cash?

Although much less common, in your can be paid for in something other than cash. This could include:

  1. anything that is of value, including the transfer of an asset;

  2. an agreement to write off a debt to the same value as the being issued; or

  3. an agreement to perform services for your in the future ( cannot be issued in return for services provided to your in the past).

The problem your may face is how to value non-cash payments (see Q&A 17).

If your simply wants to increase the number of held by its without receiving any payment for them, you can consider issuing what are known as bonus . Rather than having pay for their with their own funds or other assets, bonus are funded out of the 's profits or reserves. The rules and process for issuing bonus are different to the usual rules. You should take advice from an accountant about this; guidance on bonus is not covered in this service.


How many shares to issue
Q15:If my company issues new shares, what percentage of my company should a shareholder receive for their money?

This is not straightforward and is an area where you should think carefully about getting expert financial advice, especially if the are to be issued to a new investor (see Choosing and approaching new share investors and Agreeing terms for a new share investment for more information on this).

Where are issued other than to existing in proportion to their existing shareholdings, what percentage of your an investor should receive in return for investing in your 's will depend on a combination of:

  1. how much money you are looking to raise;

  2. how important to current is the level of control they currently exercise over your ; and

  3. how you and the investor value your .

A financial adviser will be able to help on:

  1. valuation;

  2. how you put together a proposal; and

  3. where he thinks you are likely to end up in negotiations,

based on his knowledge of the sector of your business and what is happening in the marketplace.

You need to think about the percentage of the total number of votes current will exercise after any investment, as this will determine the measure of their control over the . Subject to what may be agreed in a , if after issuing the existing are left with:

  1. more than 50% of the votes, they will still be able to control the Board; or

  2. 75% or more of the votes, they will still be able to pass (which means, for example, being able to change your 's or disapply ' without the approval of a new investor); or

  3. less than 50% of the votes, they will not be able to block an (for example, to appoint a new ); or

  4. 25% or less of the votes, they will not be able to block a .

Tax will also be relevant. If for example are issued under an scheme or scheme, for tax relief to be available to an investor:

  1. no individual can own more more than 30% of your 's , or assets on a ; and

  2. for these purposes the ownership of the 's associates (family and other business interests) is added to that of the .

See SEIS, EIS and VCT tax reliefs for share investors for information on obtaining tax relief under an or scheme.


Payment for shares
Q16:How much must a shareholder pay for his new shares?

New must not be issued for a price lower than their (for instance, the subscription price for a £1 ordinary must be at least £1) but otherwise there are no specific rules about how much must be paid for the . Therefore it is common for the price to be the subject of negotiation. The price will depend on your valuation of the and the percentage shareholding that is being offered (see Q&A 15).

You must also bear in mind that any new must be offered to all existing for the same price, and cannot then be offered subsequently at a lower price, unless have been disapplied; see Q&A 6 for further information about this.

If the subscription price for is higher than their , they are considered to be issued at a premium. On your 's , any premium paid for must be accounted for in a premium account and these funds can then be used only for very limited purposes (which does not include, for example, payments) unless specific steps are taken to change this. This does not mean that the premium paid for must be paid into a separate bank account or ring-fenced by your , so this is primarily a matter for your 's accountant.

A can pay for his either in cash or with something equivalent to cash. A cash equivalent could include the transfer of an asset or provision of services to the ; for further guidance on this, see Q&A 17.

For further information about how and when payment must be made for , see Q&A 18.


Q17:How do I value a non-cash payment which my company receives in return for issuing new shares?

See Q&A 14 as to when can be paid for otherwise than in cash.

The of your will need to form their own view as to the value of a non-cash payment and must be satisfied that it is equal to the subscription price for the issued.

  1. This can be a difficult exercise to carry out with precision, and the will need to make sure they form an honest view of the value .

  2. The must bear in mind their duties to the and its when considering whether or not to accept payment for in something other than cash, in particular that it is in the best interests of the to do so.

If you are issuing in return for something other than cash, it is best practice to put in place a contract setting out the terms of the agreement. The necessary contract should be drawn up before the are issued, and you are likely to need to assistance of a lawyer to ensure the documentation is drawn up correctly. For further guidance see Q&A 18. For access to a specialist lawyer in a few simple steps, you can use our Ask a Lawyer service.

It is important to note that if you are issuing for something other than cash, do not apply and you are not obliged to offer to all existing on the same terms, as you would have to do if you were issuing the in return for cash. You should note that for these purposes 'cash' includes the release of a debt owed to a and an agreement to pay a cash amount in the future.

However, there may be restrictions on issuing new , whether for cash or for payment other than cash, in any . Any consent required will have to be done strictly in accordance with the .


Q18:How and when must my company receive payment for shares?

If your has the , it is a requirement that all are paid up as soon as they are issued.

In practice, this means that you should receive payment before issuing the . How you go about this will depend on whether or not the payment is in cash.

  1. Payment in cash

    Most will be issued for cash.

    If you are receiving payment for in cash, it is likely to be easiest to do so via bank transfer. You can also take a cheque, as long as your 's have no reason to believe that the cheque will not be honoured although a bank transfer is recommended both in terms of certainty and timing.

  2. Payment other than in cash

    Payment for other than in cash is a lot more complicated and you need to think through this carefully if considering it for issued by your (see Q&A 14 and Q&A 17).

    If the owes a person to whom it is intending to issue a specific amount of money, that person can release the from liability for that sum of money instead of handing over cash. Alternatively, that person can sign a binding to pay the cash to the at a future date, or even assign a debt owed to them to the in exchange for the .

    In all of these cases, you will need to ensure that a legal document reflecting the specific circumstances is drawn up and signed before the are issued, and you should enlist the assistance of a lawyer to make sure this is done properly. For access to a specialist lawyer in a few simple steps, you can use our Ask a Lawyer service.

    In most cases it will be best practice to enter into a legally binding contract with the person to whom you intend to issue the new to effect the deal. For example, if:

    1. an asset is to be transferred to the you will need a contract to document the change in ownership; or

    2. if the intended proposes to provide services to the the will need to enter into a with them.


Issuing a new class of share
Q19:Why might my company wish to issue a new class of share?

If your has the , you will have only one class of and each will rank equally in terms of rights to vote, to receive , and to receive capital if the is wound up.

You may wish to issue a new if, for example:

  1. only some of your existing are prepared to invest more money and in return want preferential or enhanced rights over the other to vote or receive ; or

  2. an external investor such as a or investor insists on similar rights as a condition to investing in your business (see Choosing and approaching new share investors for more information on this).

See Q&A 20 for common examples of different you may want to issue in these circumstances.

You need to bear in mind that if you have a , you are likely to need the prior approval of one or more before your can issue these or any other .

You are likely to need the assistance of a lawyer to enable you to consider whether to issue a new class of and, if so, what rights should attach to the new . Detailed guidance on the issue of a new class of is beyond the scope of this service. For access to a specialist lawyer in a few simple steps, you can use our Ask a Lawyer service.


Q20:If my company issues a new class of share, what rights will they have?

Common examples of classes of other than are set out below:

  1. These usually have more limited than , but a right to receive a fixed and/or an amount of capital when the winds up, which is paid before any payment to the ordinary .

    are often required by external investors who desire a fixed financial return on their investment.

    ' will not apply to the issue of , although if you have a you are likely to need the prior consent of one or more of your .

  2. These have no , but can have the same rights as to receive and capital if the is wound up. If so, ' will apply to these .

    can be useful for friends and family investors, for example if you wish them to receive the financial benefits of a shareholding but not to have any right to vote.

  3. These can have which rank ahead of the and can also have enhanced rights to vote on certain .

    ' will apply to these .

    They can be suitable for founders of , who wish to maintain their voting control of the as the number of increases, and may be required by investors such as and funds.

  4. These are which the can buy back or may be required by the to buy back at an agreed date in the future.

    They can be useful for an investor who wishes to recoup part of their investment in future, when certain conditions are met.

    ' will not apply to the issue of if they are also (which they commonly are). If you have a you are likely to need the prior consent of one or more of your .

You are likely to need the assistance of a lawyer to enable you to consider what investors are asking for and decide what rights should attach to the new . Detailed guidance on the issue of a new class of is beyond the scope of this service. For access to a specialist lawyer in a few simple steps, you can use our Ask a Lawyer service.


Q21:What extra steps will I need to take if my company wishes to issue a new class of share?

Your will need to amend its before it issues a new class of (for further information about this process, see Changing a company's articles of association).

Your 's must be amended so that the rights attached to the new are accurately captured, and the must be given authority to issue them (which can be included in the ).

You are likely to need the assistance of a lawyer to make the amendments to your and enable you to issue a new class of . Detailed guidance on the issue of a new class of is beyond the scope of this service. For access to a specialist lawyer in a few simple steps, you can use our Ask a Lawyer service.


Steps to take after issuing new shares
Q22:What steps do I need to take after issuing new shares?

After issuing new , you will need to:

  1. issue for the new (see Q&A 23);

  2. check whether the new affect the of your (PSCs) and, if necessary, update your and file the necessary forms at (see Q&A 24);

  3. file form SH01 at (see Q&A 25); and

  4. update your registers (see Q&A 26).


Q23:How and when must my company issue share certificates to shareholders?

After issuing the , your must complete a for the new and send it to the within two months of the date when the are issued.

The must:

  1. be issued free of charge;

  2. contain certain information; and

  3. be signed either by two or by one in the presence of a witness. For further information about signing documents in the presence of a witness, see Signing documents on behalf of a company.

For a template containing the required information, see Share certificate.

If your fails to issue a as required after issuing , an offence is committed by the of the and they could be fined.


Q24:What should I do if an issue of new shares affects the persons with significant control of my company (PSCs)?

If an issue of new affects who has significant control of your (your 's PSCs), you will need to make updates to your and notify accordingly.

For guidance on identifying whether an issue of new affects your 's PSCs, see How to identify and notify people with significant control of a company (PSCs).

The specific steps you must take will depend on the nature of the change to your 's overall control. The most common examples are set out below:

  1. If the makes a new a , you must add their details to your as soon as and give notice to using form PSC01.

  2. If an existing who was not a is issued new which make them a (eg increases their total shareholding to more than 25%), you must add their details to your as soon as and give notice to using form PSC01.

  3. If an existing who is already a is issued further which change the nature of their control over your (for instance increasing their total shareholding from 40% to 60%), you must amend their details in your as soon as and give notice to using form PSC04.

  4. If an existing who was already a has their shareholding diluted by the issue of further , and this changes the nature of their control over the (for instance reducing their total shareholding from 60% to 40%), you must amend their details in your as soon as and give notice to using form PSC04.

  5. If an existing was a but as a result of a has had their shareholding diluted to the extent that they cease to be a , you must amend their details in your as soon as and give notice to using form PSC07.

You can file the necessary forms online using the Companies House WebFiling facility (if your is registered for online filing), or otherwise by posting a copy of the relevant form(s) to , Cardiff, CF14 3UZ. The forms should be filed within 14 days of the date you update your .

For guidance on how to update your , see Keeping a register of people with significant control of a company.

Failing to make the necessary filings, or failing to keep your up to date, can potentially attract a fine and constitutes an offence by both the and any who are at fault.


Q25:What documents do I need to file at Companies House after issuing shares?

After your has issued new , there are various potential filings you will need to make. Form SH01 will be required in all cases. Other potential filings will depend on whether overall control of your is affected by the or whether were disapplied:

  1. Form SH01

    You must notify of the issue of any new by filing form SH01 within one month of the date you issue such new . This form confirms the details of the new issued and includes an updated statement of capital for your .

    You can file the form online using the Companies House WebFiling facility (if your is registered for online filing), or otherwise by posting a copy of the form to , Cardiff, CF14 3UZ.

    Failing to file the SH01 form within one month can potentially attract a fine and constitute an offence by both the and any who are at fault.

    For a step-by-step guide on how to complete form SH01, see Step-by-step guide to paper SH01 form.

  2. forms

    You will only need to file forms at if the issue of new affects who has significant control of your .

    If the control of your is affected by the issue of new , you must file the necessary forms within 14 days of updating your after the is completed (see Q&A 26). The precise form(s) that must be filed will depend on to whom you have .

    For guidance on how to check who has significant control of your , and details of the specific forms you will need to file at if a change has occurred, see Q&A 24.

  3. Copy of any

    If your has passed a to disapply in connection with the , you must file a copy of this at within 15 days of the date it is passed.

    You should do so by posting a filing copy of the to , Cardiff, CF14 3UZ.

    For a template filing copy of the necessary , see Filing copy of shareholder written resolution disapplying pre-emption rights.

You will also need to update certain registers; for further guidance, see Q&A 26.


Q26:What company registers do I need to update after issuing shares?

After your has issued new , you will always need to update your 's as soon as possible. In some cases, you will also need to update your .

  1. After issuing new , you must update your 's as soon as possible and within two months of issuing the at the latest. For further guidance on your obligation to keep a , see Keeping a register of members.

    1. If you keep your at your 's (either in electronic or paper form), you can simply update the relevant register on a computer or by hand.

    2. If you keep your on the run by , then you must send form EH06 to to enable them to update the register. For a step-by-step guide on how to complete form EH06, see Step-by-step guide to paper EH06 form.

    If your fails to keep and accurately maintain a , both the itself and every at fault for the failure commits a criminal offence punishable by a fine.

    In the event (unlikely if you are a small business) that your has more than 50 , it must also keep an index of all their names (unless your is already in an indexed form) and this must be updated, if necessary, within 14 days of amending your 's .

  2. You will only need to update your if the issue of new affects who has significant control of your .

    If the control of your is affected by a , you must update your as soon as after the are issued. For guidance on how to check who has significant control of your , and details of the updates you need to make to your if a change has occurred, see Q&A 24.

    If your fails to keep and maintain a , both the itself and every at fault commits an offence punishable by a fine currently capped at £1,000 and a continuing daily fine until the default is corrected.