It is an offence knowingly or recklessly to deliver or cause to be delivered to the registrar a document, or make a statement, that is misleading, false or deceptive in a material particular (section 1112, with the Economic Crime and Corporate Transparency Act 2023 adding the offence of delivering a document without reasonable care). Where a company defaults in delivering a document or giving notice, the registrar or any member or creditor may give notice requiring compliance within 14 days and then apply to the court for an order (section 1113). An officer is 'in default' for the Act's offences where he authorises, permits, participates in or fails to take all reasonable steps to prevent the contravention, and the company itself may be an officer in default of another company (sections 1121, 1122); shadow directors are treated as officers (section 1123).
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