Requirements for Legal Persons to maintain basic information
Document keeping requirements
Guernsey legislation requires companies, limited partnerships ("LPs"), limited liability partnerships ("LLPs") and foundations to keep certain documents, records and registers. Many of these documents are required to be kept at the entity's registered office and must be available for inspection.
The tables below provides a summary of the document keeping requirements. Further guidance is available in the document available to download below.
Documents to be kept at registered office - These documents must be accurate, maintained and up to date and any changes must be recorded when they occur.
Companies | LPs | LLPs | Foundations |
Record of name | Record of name | Record of name | Record of name |
Record of address of registered office | Record of address of registered office | Record of address of registered office | Record of address of registered office |
Certificate of incorporation | Certificate of registration | Certificate of incorporation or registration | Certificate of registration |
Record of type of company Record of the nature of the liability of the members | Record of whether LP has legal personality
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Record of date of registration | Record of date of registration | Record of date of registration | Record of date of registration |
Record of registration number | Record of registration number | Record of registration number | Record of registration number |
Memorandum and articles | Partnership agreement | Members agreement | Constitution |
Register and index of members | Register of limited partners (including record of capital account) | Register of members and record of members' interests | Record of beneficiaries |
Register of directors Register of secretaries | Record of name and address of general partners and minutes of meetings of general partners | Register of members Minutes of meetings of members | Record of foundation officials |
| Registration documents filed with Registrar including consent given by Committee and declaration signed by general partner | Incorporation documents filed with Registrar including incorporation statement | Registration documents filed with the Registrar including declaration signed by founder or resident agent and declaration on disenfranchised beneficiaries |
| Particulars of governance form | Particulars of governance form | Particulars of governance form |
|
| Accounting records | Accounting records |
| Annual validations | Register of annual validations | Annual renewals |
| All other documents filed with the Registrar | All other documents filed with the Registrar | All other documents filed with the Registrar |
Documents required to be kept but not necessarily at registered office
Companies
| LPs | LLPs | Foundations |
Minutes of directors' meetings
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Records of resolutions and meetings
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|
|
Register of annual validations
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Accounting records
| Accounting records |
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|
Record of resident agent
| Record of resident agent | Record of resident agent | Record of resident agent |
Document downloads
Guernsey Limited Liability Partnerships – Record and document keeping and filing requirements
Guidance
Guernsey Limited Partnerships – Record and document keeping and filing requirements
Guidance
Guernsey foundations – Record and document keeping and filing requirements
Guidance
Guernsey companies – Record and document keeping and filing requirements
Guidance
Relevant links & information
Documents for retention at Registered Office