A UK company can have a Sail address which is an alternative location to the company’s registered office address for the inspection of statutory company records.
The SAIL address must always be in the part of the United Kingdom in which your company is registered. Companies House must be notified which company records have moved to the SAIL address.
If you do not use a SAIL address you are legally required to keep all statutory records at your registered office address.
Annual Returns submitted of a company must contain the SAIL address where the company keeps certain company records and details of those records that are kept there.