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A company's members
The Companies Act requires that all companies must keep a register of members in which is entered:
- Names and addresses of the members
- The date on which each person was registered as a member
- The date on which any person ceased to be a member
Where the company has a share capital the register should also include the number and classification of shares held and the amount paid or agreed to be considered as paid on the shares of each member. The register should be available for inspection at the registered office or at a place specified in regulations under section 1136.
Where there are more than 50 members a company must keep an index of the name of members of the company.
The register and index of members' names must be open for inspection to any member without charge or any other person on payment of a prescribed fee.
A company with share capital may keep a branch register of members resident there, if it transacts business in a country or territory which is any part of Her Majesty's dominions outside the United Kingdom, the Channel Islands and the Isle of Man, and a range of more than 20 countries including, Cyprus, Hong Kong, Ireland, Kenya, Malaysia, Malta, Singapore, South Africa and Sri Lanka. In these circumstances a duplicate register must be available for inspection in the UK.
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- Business start-up
- Limited companies
- The tax system for companies
- Associated company tax rules
- Tax and the company car
- Company bonus or dividend?
- Entrepreneurs' relief
- Tax saving strategies
- Claiming expenses - it's all or nothing
- Benefits in kind and expenses payments
- Corporation tax
- Penalties for late returns
- Main capital allowances
- Industrial buildings allowance
- Interest and tax payments
- Business deductions
- Companies Act 2006
- Companies House - forms you need to know about
- Should you form a limited company?
- Buying a company 'off the shelf'
- The law and directors' responsibilities
- Statutory records
- The company secretary
- Essential record keeping
- Getting the company struck off
- Could your business survive without you?
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