Companies House filing changes
What finance teams must know (and do)
Companies House is changing how businesses file accounts in 2028. This factsheet tells you everything you need to know.
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From 1 April 2028, every UK-registered company must file accounts using commercial software.
There will be no more paper filings, and you won’t be able to use the web-based system currently provided by Companies House.
This short guide explains the effect of the changes and what in-house finance teams should do.
The changes have been brought about as part of the Economic Crime and Corporate Transparency Act 2023. The Act is rolling out so regulators and police can tackle corporate crime with the help of improved financial transparency.
No, it was just delayed.
All consultation is now done, and everything is moving forward. The Government heard some concerns around the impact on small companies. It changed some proposals and it believes its updated plans, summarised on the next page, now take these concerns into account. It also emphasises that moving the start date from 2027 to 2028 gives everyone more time to prepare.
We will explain later how you can make the best use of this time.
Changes of this scale are nothing new: HMRC closed its corporation tax filing portal in 2026.
Software-only filing will be mandatory: from 1 April 2028, all UK-registered companies must file accounts in the iXBRL format using dedicated software.
Profit and loss filing for all: small companies and micro-entities will have to file a profit and loss account, as larger companies already do.
Abridged accounts will not be an option: the option to file abridged accounts is being removed. Micro-entities will no longer be able to file only a balance sheet. The requirement to file a profit and loss account will apply to all small companies and micro-entities.
You will have to file everything together: component parts of accounts and reports must be submitted to Companies House in one go, rather than piecemeal.
Accounting reference periods: the number of times a company can shorten its accounting reference period will be restricted.
New audit exemption requirements are being introduced: companies claiming an audit exemption will need to provide a stronger statement confirming they are eligible.
Not everyone has to submit a directors' report: Under the government's Modernising Corporate Reporting programme, the requirement to prepare and file a directors’ report is being removed for all companies. Medium-sized and large companies will still be required to prepare and file a strategic report.
Non-accounts filing is unaffected: web services will remain available and fully supported for confirmation statements and updates to director details.
By 1 April 2028, all accounts need to be filed using the Inline eXtensible Business Reporting Language (iXBRL). This means having XBRL data tags embedded in your human-readable document. It will help agencies check and interpret company information while seeking out any fraud or other wrongdoing, as per the Act.
If this means changing processes in your business, remember that iXBRL is the established standard for structured financial reporting. Adopting it is generally good practice when communicating company data. Furthermore, well-designed software will take care of this tagging process automatically.
Small companies and micro-entities can opt out of part of the process, but not all of it.
They do not have to publish their filed profit and loss accounts; however, they still must file them with Companies House.
Regulators – including Companies House, the police, and HMRC – will still be able to access this data.
At the time of writing (July 2026), it has not been confirmed how smaller businesses will be able to opt out of publishing. Expect to hear more on that soon from the UK Government.
Adding new software is never as straightforward as one might first imagine. You must plan, move data to the new system, and then check everyone can use it efficiently. It’s also important to ensure that staff are onboarded permanently – not sliding back to older software they know better.
For everyone to be comfortable with the new software, we suggest starting the year before the changes take effect. Make sure the system is properly integrated so it can share data with other parts of the system, like tax.
Good accounts production software is built to do exactly what the new regime asks of your business; it handles compliance directly in the workflow.
Here are some things you should expect…
As you prepare your financial statements, good accounts production software automatically tags the elements Companies House and HMRC require. There's no manual step to get wrong.
Nobody wants to hear back from Companies House. Validation checks flag any issues or discrepancies before submission – so problems are caught and fixed on your side, not bounced back.
You need to produce accounts compliant with your standard. To futureproof your solution, software should be compatible with FRS 101, FRS 102 (including Section 1A), FRS 105 and IFRS, with layouts for audited, unaudited, dormant, or trading entities.
If you directly manage your tax affairs, you don’t want to have to manually move data from one part of your system to another. Good accounts production software creates one workflow. It sends data directly to the Corporation Tax return software, rather than requiring any re-keying.
