Blog: Scottish Partnerships on the PSC Register

Catriona Reid
Catriona Reid

Catriona Reid of BTO Solicitors talks us through the implications of new “persons with significant control” rules introduced this summer to tackle tax avoidance, money laundering and other criminal activity through exploitation of Scottish Limited Partnerships.


Most UK companies and all UK limited liability partnerships must keep a register of “persons with significant control” (the PSC Register). The aim of the PSC Register is to ensure individuals with significant beneficial interest or other controlling powers in a company are easily identifiable.

As part of the UK government’s international commitment to improving transparency over who actually owns and controls UK companies, from 24 July 2017 this requirement has extended to eligible Scottish partnerships under the Scottish Partnerships (Register of People with Significant Control) Regulations 2017 (the “Regulations”) which were published on 26 June 2017.

Eligible Scottish Partnerships

Persons with Significant Control

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