Who Can Witness a Statutory Declaration?
In England and Wales, a statutory declaration must generally be made before a person authorised by law to take it. In practice that means:
| Who | Notes |
|---|
| Solicitor | Solicitors holding a valid practising certificate can act as commissioners for oaths |
| Commissioner for oaths | Appointed to administer oaths and take declarations |
| Notary public | Can act in effect as a commissioner for oaths |
| Justice of the peace | Can take a declaration, including at a magistrates’ court |
| Other authorised persons | For example, some other legal professionals with statutory authority, and magistrates’ court officers for court declarations |
As a matter of good practice, the person should be independent. Do not ask a relative, or someone with an interest in the matter, to take it.
Being an accountant does not, by itself, authorise someone to take statutory declarations. Your accountant could only do so if they separately hold one of the roles above.
Different rules and procedures apply in Scotland and Northern Ireland. In Scotland, for example, a declaration is generally made before a notary public or justice of the peace, and a Scottish solicitor is not automatically authorised to take one. Businesses operating across the UK should check the requirements for the relevant jurisdiction.
When Might a Business Need a Statutory Declaration?
Statutory declarations are used in several legal and administrative situations. Although they are not part of everyday bookkeeping or tax return preparation, business owners can encounter them when dealing with formal records, disputes and compliance matters.
1. Lost or Missing Business Documents
One possible use is to formally confirm that an important document has been lost, destroyed or cannot be located.
For example, a solicitor or conveyancer may ask for a statutory declaration where the title deeds to unregistered property have been lost. Other organisations might ask for one when you request a replacement document or deal with a missing certificate.
However, whether a declaration is necessary depends on the organisation involved and the applicable process.
Companies House, for instance, provides procedures for obtaining copies of company documents, and a statutory declaration is not normally necessary simply to request a copy of a filed document.
You can find guidance on accessing company information through the Companies House company information service.
2. Company Ownership and Corporate Matters
Statutory declarations may arise in certain corporate transactions or disputes where formal evidence of particular facts is required.
Examples might include matters involving ownership records, missing documentation or statements required as part of a legal agreement.
However, routine Companies House filings, such as confirmation statements, annual accounts and changes to directors, generally have their own prescribed procedures. Setting up a company, for example, no longer involves a sworn declaration. A statement of compliance is filed with the incorporation application instead.
A statutory declaration is not a substitute for filing the correct information with Companies House.
Company directors remain responsible for ensuring their statutory records and public filings are accurate and up to date. Note that from 18 November 2025, companies are no longer required to keep their own local registers of directors, secretaries and people with significant control, but the information must still be filed with Companies House. A register of members must still be kept.
For further guidance, visit Companies House on GOV.UK.
3. Property and Landlord Matters
Landlords and property investors may encounter statutory declarations in certain tenancy and commercial property arrangements.
One particularly relevant example involves business tenancies under the Landlord and Tenant Act 1954.
In England and Wales, where a landlord and tenant agree to exclude a business tenancy from the Act’s security of tenure, the landlord must serve a warning notice and the tenant must make a declaration confirming that they have received it and accept the consequences.
Which type of declaration is needed depends on timing:
- Simple declaration: where the warning notice was served at least 14 days before the tenant enters into the lease or becomes contractually bound to do so.
- Statutory declaration: where the notice was served less than 14 days beforehand, so the parties can proceed without waiting.
These rules are technical, and the correct documentation must be completed before the tenancy is entered into. A landlord should not accept a simple declaration where a statutory declaration is required.
Landlords and commercial tenants should obtain legal advice rather than assuming a standard declaration will be sufficient.
See the Landlord and Tenant Act 1954 for the underlying legislation.
4. Court Proceedings and Legal Notices
Statutory declarations can also be required where someone needs to formally state that they did not receive a particular notice or were unaware of certain proceedings.
The best-known example is in the magistrates’ court. If proceedings began with a summons, or with a single justice procedure notice, and you did not know about them until after the trial began, you can make a statutory declaration of ignorance of proceedings under section 14 or section 16E of the Magistrates’ Courts Act 1980. The declaration must normally be served on the court within 21 days of finding out about the case, although the court can accept a late declaration where it was not reasonable to expect you to serve it in time. If it is accepted, the proceedings are treated as void and the case is reopened.
Making the declaration before the court is free, whereas using a legal representative will cost you. The GOV.UK guide to what to do if you did not know about your case explains the process.
Business owners should not assume that making a statutory declaration will automatically cancel a fine, reverse a judgment or resolve a dispute. If your case is reopened, you can still be found guilty, and the penalty could be higher.
If the matter involves legal proceedings, it is important to obtain advice promptly and follow the relevant court’s instructions.
5. Financial and Banking Matters
Banks, insurers and other financial organisations may sometimes request statutory declarations when they need formal confirmation of particular facts.
This could involve a disputed transaction, missing documentation or a specific claim.
However, most routine business banking processes, including identity verification and anti-money laundering checks, do not automatically require a statutory declaration.
Where one is requested, ask the organisation to confirm the exact wording and supporting evidence it requires.
Are Statutory Declarations Required by HMRC?
For most business owners, statutory declarations are not a routine part of dealing with HM Revenue & Customs (HMRC).
When submitting a Self Assessment tax return, Corporation Tax return, VAT return or PAYE information, you generally make declarations through the relevant HMRC filing process rather than completing a separate statutory declaration.
These tax declarations are legally important, but they are not statutory declarations under the 1835 Act.
There may be particular tax-related or legal circumstances in which formal sworn evidence or a statutory declaration is requested. However, this should not be confused with ordinary HMRC reporting requirements.
For example, if HMRC opens a compliance check into your business, it may ask for:
- Accounting records and supporting invoices.
- Bank statements and transaction details.
- Evidence supporting expenses or tax relief claims.
- Written explanations of particular transactions.
- Information relating to company directors or business activities.
These requests do not automatically mean you need a statutory declaration.
If HMRC specifically requests one, check the legal basis, required wording and submission deadline before proceeding.
More information is available in the official HMRC tax compliance checks guidance.
What Is the Difference Between a Statutory Declaration and an Affidavit?
Statutory declarations and affidavits are sometimes confused because both involve formally confirming that information is true.
However, they serve different legal purposes.
Statutory Declaration
A statutory declaration is a formal statement of facts made under the applicable statutory declaration procedure. It is commonly used for administrative and legal requirements outside ordinary court evidence.
Affidavit
An affidavit is a written statement of evidence sworn or affirmed before an authorised person, generally for use in legal proceedings.
The key distinction is the legal procedure and purpose for which the document is required.
You cannot necessarily substitute one for the other, even where the underlying facts are identical.
If an organisation requests an affidavit, providing a statutory declaration instead may not satisfy its requirements.
At a Glance
| Document | Typical use | Witnessed by an authorised person? |
|---|
| Statutory declaration | Formal statement of fact where a law or process requires it | Yes |
| Affidavit | Sworn evidence for court proceedings | Yes, sworn or affirmed |
| Witness statement or statement of truth | Evidence in court proceedings, signed with a statement of truth | No |
| Simple declaration or signed statement | Everyday confirmations, or where a process only needs a signed statement | No |
How Much Does a Statutory Declaration Cost?
The cost depends on who witnesses the declaration and whether you require additional services.
In England and Wales, the fee set by the Commissioners for Oaths (Fees) Order 1993 is £5 for taking a declaration from each person making it, plus £2 for each exhibit or schedule that must be marked. A separate order sets the same fees for certain other authorised persons, such as barristers.
However, the overall cost may be higher if you require:
- Legal advice about the declaration.
- Professional drafting or document preparation.
- Additional certification or notarial services.
- Further work relating to the underlying legal matter.
Many firms also add their own administration charge, so the statutory witnessing fee should not be confused with the total you will be asked to pay.
Before arranging an appointment, ask whether the provider will simply witness a prepared declaration or whether additional professional fees will apply. If your declaration is for a magistrates’ court case, making it before the court is free.
Is There a Deadline for Making a Statutory Declaration?
There is no single deadline applying to every statutory declaration in the UK.
Instead, the time limit depends on the particular law, application or procedure requiring the declaration.
Some declarations must be completed before a contract is signed. Others must be submitted within a specific number of days after an event or after someone becomes aware of particular proceedings. A declaration of ignorance of magistrates’ court proceedings, for example, normally has a 21-day limit, whereas a commercial lease declaration must be made before the tenant enters into the lease.
If you have been asked to provide a statutory declaration, confirm:
- The deadline for making and submitting it.
- Whether a prescribed form must be used.
- Who is authorised to witness it.
- Whether the original signed document is required.
- What happens if the declaration is submitted late.
Leaving it until the last minute could delay a transaction, invalidate an application or affect your legal position.
What Happens if You Make a False Statutory Declaration?
Making a statutory declaration is a serious legal act, not simply an administrative formality.
Under section 5 of the Perjury Act 1911, knowingly and wilfully making a statement that is false in a material particular in a statutory declaration is a criminal offence in England and Wales.
The maximum penalty under that provision is two years’ imprisonment, a fine, or both, following conviction on indictment.
Other consequences may also arise depending on the circumstances, including problems with the underlying application, transaction or legal proceedings.
Before signing, make sure you understand exactly what you are declaring.
If the document contains information you cannot personally verify, or wording you do not fully understand, seek advice before making the declaration.
Can a Company Director Make a Statutory Declaration on Behalf of a Business?
A company director may be able to make a statutory declaration concerning company matters, provided they are the appropriate person to make the statement and have sufficient knowledge of the facts involved.
However, the precise requirements depend on the legislation or procedure requesting the declaration.
For example, a declaration might need to be made by a particular director, company officer or individual with direct knowledge of a transaction.
It is important to remember that a limited company has a separate legal identity from its directors.
A director should not assume they can make any declaration on behalf of the company simply because they hold that position.
Where a declaration relates to company records, ownership or a transaction, check who is legally required to make it and whether any board authorisation or supporting documentation is necessary.
Can You Make a Statutory Declaration Online?
Whether a statutory declaration can be completed remotely depends on the relevant law, jurisdiction and receiving organisation.
In England and Wales, there is no legislation that expressly allows statutory declarations to be witnessed by video link. The Law Society’s stated position is that it remains the custom for the declarant to be physically present before the solicitor or commissioner for oaths, and the Law Commission has taken the view that where a signature must be witnessed, the witness needs to be physically present. Some practitioners argue that video witnessing can be lawful, but until the law is clarified there is a real risk that a remotely witnessed declaration could be challenged.
You should therefore not assume that an ordinary video call or electronic signature satisfies the legal requirements for making a statutory declaration.
Before using a remote service, confirm that the witnessing method will be accepted by the organisation requesting the declaration. If you are unsure, arranging an in-person appointment with an authorised professional is often the simplest approach.
Practical Tips for Business Owners
If you have been asked to provide a statutory declaration, a little preparation can save time and prevent unnecessary complications.
Check Whether You Actually Need One
Not every formal statement requires a statutory declaration. Ask the requesting organisation whether a standard signed statement, certified copy or alternative document would be acceptable.
Use the Correct Wording
Where a prescribed form exists, use it. Changing statutory wording or omitting required information could result in the declaration being rejected.
Verify the Facts Against Your Records
If the declaration concerns business finances, ownership or transactions, check the relevant documents first.
This might include accounting records, invoices, bank statements, contracts, Companies House filings or correspondence.
Keep a Copy for Your Business Records
Retain a copy of the completed declaration and any supporting documentation.
If it relates to a business transaction or financial matter, store it alongside the corresponding records so it can be located if questions arise later.
Know When to Ask for Professional Help
An accountant can help you understand and verify financial information, but statutory declarations themselves are legal documents.
If the wording, legal implications or witnessing requirements are unclear, speak to a suitably qualified legal professional.
Final Thoughts on Understanding Your Responsibilities
Statutory declarations are not something most business owners deal with regularly, but when one is required, getting it right matters.
They provide a formal, legally recognised way of confirming facts and can play an important role in property transactions, legal proceedings, company matters and certain administrative processes.
The main thing to remember is that a statutory declaration is more than a signed statement. It must contain accurate information, follow the correct procedure and be made before an appropriately authorised person.
For business owners, good record-keeping can make the process considerably easier. Having accurate company information, financial records and supporting documentation readily available helps you verify facts and respond confidently when formal evidence is requested.
At Accounting Wise, we help UK sole traders, landlords and limited companies stay on top of their accounting, tax obligations and financial records.
While statutory declarations may require specialist legal assistance, we can help you keep your business finances organised, your accounting information accurate and your tax affairs in order.
Need a hand keeping your business accounts and compliance on track? Get an instant online quote from Accounting Wise and see how we can help take the pressure off managing your business finances.
This guide is general information about the law in England and Wales as at October 2026 and is not legal advice. Requirements can differ in Scotland and Northern Ireland and can change, so check your own circumstances, and speak to a suitably qualified legal professional where a legal document is involved.
