The typical process includes:​

• Authorization: Ensure directors have the authority to issue shares, as per the company’s articles or shareholder resolution.​

• Pre-emption Rights: Offer new shares to existing shareholders first, unless these rights have been disapplied.​

• Allotment: Allocate shares to subscribers and record their details.​

• Filing: Submit a ‘Return of Allotment of Shares’ (Form SH01) to Companies House within one month of the allotment.​

• Register Update: Update the company’s register of members and issue share certificates to new shareholders.