Record an allotment of shares
Enter new shares on the securities ledger with their price, whether they are paid, and who they were allotted to.
Screenshots are retaken from IQ Entities on every release. Updated 14 October 2026.
When the board allots new shares, to a new investor, under a rights issue or to a founder, the allotment has to reach the register of members. Record it as an issuance on the company's securities ledger: the cap table, the register of members and the group structure all update from that one entry.
Record the issuance
Open the company and choose Transactions under Securities in its sidebar, then choose New transaction.
Leave the Type as Issuance and choose the Share class. Enter the Number of shares and the Price per share.
Under Paid, choose Fully paid, Partly paid (and enter what was Paid per share) or Not yet paid. If the shares were allotted for something other than cash, describe it under Non-cash consideration.
Enter the Date the shares were allotted, then choose Next.
Choose Person or Entity, search for the new holder and choose them. If they are not in IQ Entities yet, choose New person to add them without leaving the form.
To issue a share certificate at the same time, tick Issue a share certificate for the resulting holding. Choose Next.
Check the summary and choose Record transaction.
The issuance appears at the top of the Securities ledger, and the holder appears on the cap table with their new balance.
Which date to use
| Situation | Date |
|---|---|
| Recording an allotment made today | Today |
| Catching up on an allotment from an earlier board meeting | The date the board allotted the shares, not today |
| Bringing an existing company's register into IQ Entities | Use the Opening balance type instead, with the date and basis of the figure you are carrying forward |
Tips from practice
- Moving existing shares from one member to another is a transfer, not an allotment. Record it under Transfers & Certificates so pre-emption, approval and stamp duty are kept with it. See Transfer shares between members.
- A certificate number is spent the moment it is issued, so tick the certificate box only when the certificate is to be issued. You can always issue it later from the cap table. See Issue a share certificate.
- Record the board's resolution before the allotment, so the minute book and the ledger tell the same story.
- A UK company must then tell Companies House about the allotment. See Report an allotment of shares.