Why no company number is needed
It helps to separate two things. Identity verification answers "who are you?" — that's about the person. A company number identifies a company. Because the new rules verify the individual, the check has nothing to attach to a company number; it stands on its own. That's why you can do it before incorporating.
What you do with the code afterwards
When you incorporate, the application asks for the personal code of each director and PSC. You enter the codes you already hold. If you're using a formation service, you hand the codes over and they complete the application.
Forming a company with TaxStats
If you verify with us before incorporating, choose the "forming a new company" option so we don't ask for a company number you don't have yet. You're welcome to verify first and incorporate when you're ready — see forming a company or read the full guide to verifying before incorporation.