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From 4 March 2024, companies need to have an ‘appropriate address’ as their registered office at all times and confirm this to Companies House. This requirement was introduced by the Economic Crime and Corporate Transparency Act 2023.
An 'appropriate address' includes not being a PO Box number. Broadly, the address needs to be an actual address and in the country in which the company was incorporated. It's defined in section 86 of the Companies Act 2006 (inserted by section 28 of the Economic Crime and Corporate Transparency Act 2023):
'An address is an “appropriate address” if, in the ordinary course of events—
a document addressed to the company, and delivered there by hand or by post, would be expected to come to the attention of a person acting on behalf of the company, and
the delivery of documents there is capable of being recorded by the obtaining of an acknowledgement of delivery.'