What is a SAIL address?
The SAIL (Single alternative inspection location) is an alternative location address to the company’s Registered Office, where company records can be kept and made available for inspection. The company can only have one alternative location (SAIL address) at any given time. The company does not have to have a SAIL address and if one is not registered it will be assumed that all company records are located at the company’s Registered Office Address. The company may keep company records at both the SAIL and the Registered Office Address, or choose to keep all company records at the SAIL address. The location of the SAIL address must be in the same part of the UK as the registered office (e.g. a company registered in England and Wales can have a SAIL address located in England or Wales, but not in Scotland or Northern Ireland). The SAIL address only needs to be included within the Annual Return if records are kept at the SAIL address. You can update your SAIL address by filing a form AD02
