Business Rates Property Merger: Companies House Guide 2026

Working out which company actually occupies a unit before you ask the Valuation Office Agency to merge two rateable properties into one is the part that stalls most cases. Pull each occupier's Companies House filing history first, match it to the trading address on the ground, and you walk into the merger application with proof instead of a guess. But beware of just relying on that data because many companies have thier registered offices at different addresses to their trading address. If the registered office address is the same as the trading address it is good evidence.

TL;DR

A business rates property merger stands or falls on proof of common occupation, and Companies House filings supply that proof for free.
Confirmation statements and annual accounts filed in 2026 show registered office, directors and correspondence address on one PDF.
Registered office address often differs from the trading address the VOA cares about, so cross-check both before submitting.
Dissolved companies stay searchable on Companies House for 20 years, which covers most backdated merger claims.
A merger evidence pack built from filings alongside a lease or floor plan gets fewer VOA information requests than a bare application.

Why this matters

The VOA will only merge two assessments into one rateable value if it accepts that a single occupier genuinely runs both spaces as one economic unit. That means proving occupation, not just ownership, and proving it on the date the merger is meant to take effect.

Companies House records do that job better than most landlords' paperwork. A confirmation statement or set of accounts filed in 2026 is a public, timestamped document naming the company, its directors, its registered office and often its correspondence address, none of which you have to request from anyone. For a business rates property merger, that timestamp matters as much as the content, because the VOA wants evidence that lines up with the effective date you're claiming.

Get the evidence wrong at this stage and the whole application can be rejected for lacking proof of occupation, forcing you back to square one with a new effective date.

Before you start

Company numbers for every entity involved. You need the eight-digit Companies House number for each occupier, not just the trading name, since several companies can share a similar name.
The rating list reference and current rateable values for both properties from your VOA account, so you can quote them accurately in the merger request.
The gotcha: a company's registered office address on Companies House is a legal mailing address, not necessarily where it trades. Relying on it alone to prove occupation of the actual property is the single most common reason a merger case gets extra scrutiny.

Appeal My Rates UK handles this cross-check as standard on merger and split instructions, working under the RICS Code of Practice and IRRV guidance rather than submitting registered-office addresses as occupation proof on their own.

Pull the Companies House filing history for each entity

Search the company name or number on the Companies House "Find and update company information" service.
Open the company profile and select the Filing history tab.
Download the most recent Confirmation statement filed for the company, plus any Annual accounts filed within the rating year you're claiming.
Note the Registered office address field and the Correspondence address shown on the accounts filing, if one is listed separately.

Expected result: you hold dated PDF filings for both companies, each showing an address field, ready to compare against the property you're merging.

Match filings to trading address, not registered address

Compare the correspondence or accounts address on each filing to the physical unit shown on your lease, floor plan or VOA property record.
Where the registered office is a solicitor's or accountant's address, rely instead on the accounts filing, a recent invoice, or a signed lease naming the trading address.
Flag any date gap: if the confirmation statement was filed before the merger date you're claiming, note the filing date next to the claimed occupation date so the VOA sees the sequence clearly.

Expected result: a one-page comparison showing which company traded from which unit, and from what date, with a Companies House document backing each line.

Build the merger evidence pack for the VOA

Combine the filing extracts, the address comparison, and a floor plan or lease showing the two units are now used as one space.
Label each document with the company number and filing date so the caseworker doesn't have to re-search Companies House themselves.
Submit the pack alongside your merger request through your VOA business rates valuation account, referencing both existing rating list entries.

Expected result: a merger application the VOA can assess without sending back a request for further evidence, which is usually the step that adds months to a case.

Using the same records to support a property split

A property split runs the opposite direction but leans on identical documents. If two separate companies now occupy what was one rated unit, the same confirmation statements and accounts prove two distinct occupiers rather than one, which is exactly what the VOA needs to justify dividing an assessment back into two. Pull filings for both new occupiers, match each to its half of the floor space, and submit the split request the same way you would a merger, just arguing separation instead of combination.

Troubleshooting

The company was dissolved or struck off before your check date. Companies House keeps dissolved company records searchable for 20 years, so the filing history is usually still there, just under the "dissolved" status rather than "active".
The registered office is in a different town to the property. Don't submit it as occupation proof. Use the accounts correspondence address, a director's service address, or a lease instead.
SIC codes on the filing don't match how the property is actually used. This isn't fatal on its own, since SIC codes are self-reported and often outdated, but pair it with a lease or invoice so the mismatch doesn't undermine the rest of the pack.
The VOA comes back asking for more evidence after submission in 2026. Respond with the filing dates already gathered rather than starting the search again, and check progress through how to track your business rates appeal case status.
Two companies share a near-identical trading name. Confirm by company number, not name, before attaching any filing to your case; Companies House lists company numbers on every filing page precisely for this reason.

Customize your workflow

Once the merger or split evidence pack is built, the same filing habit pays off again at renewal. Check Companies House filings annually against your rating list entries so any change in occupier gets caught before the VOA flags a discrepancy on its own. If you're mid-appeal on either property while handling the merger, it's worth confirming whether switching consultants during an appeal affects your merger timeline before you make any change.

Get help building your merger evidence

A rating surveyor can pull filings and submit the case for you.

Track your case

FAQ

What is a business rates property merger?

A business rates property merger is a change to the rating list where two separate rateable assessments are combined into one because a single occupier now uses both spaces as one economic unit. The VOA needs proof of common occupation before it will make the change.

Do I need Companies House records for a merger application?

They’re not legally required but they’re the fastest, free way to prove which company occupies which unit and from what date. A confirmation statement or accounts filing gives the VOA a dated, public record rather than an unverified claim.

Is a company’s registered office proof of occupation?

No. A registered office is a legal mailing address and can be a solicitor’s or accountant’s office with no connection to where the company actually trades. Use the accounts correspondence address, a lease, or an invoice instead.

How long do Companies House records stay available after a company is dissolved?

Dissolved company records remain searchable on Companies House for 20 years after dissolution. This usually covers the evidence window needed for a backdated merger or split claim.

Can a business rates appeal be rejected for weak occupation evidence?

Yes, and it’s one of the more common reasons the VOA sends a merger or split application back. Building the evidence pack properly the first time, with filing dates matched to trading addresses, avoids this.

What happens after a merger is approved?

The VOA issues a single revised rateable value covering the merged property, backdated to the effective date agreed in the application. Any refund due on the old assessments is handled separately once the merger is confirmed.

Does a property split use the same evidence as a merger?

Yes, the same Companies House filings work in reverse for a split, proving two distinct occupiers where the VOA currently shows one. The address-matching and dating steps are identical.

Who can help pull and check Companies House records for a rates case?

A rating surveyor working under the RICS Code of Practice can pull the filings, match them to the property, and submit the merger or split request on your behalf.

One last thing

Companies House keeps dissolved company filings searchable for 20 years, which means most merger and split claims dated back several years still have paper trails sitting in a public database, free to download, the day you decide to check.