The UK government has announced an important update to Companies House accounts filing changes that will affect businesses preparing their annual accounts from April 2028.
On 23 October 2026, Companies House confirmed that the planned requirement for small companies and micro-entities to file profit and loss accounts has been paused while the government explores alternative ways to simplify business filing processes.
However, one major reform remains unchanged: all UK-registered companies will be required to file their accounts using commercial software in Inline eXtensible Business Reporting Language (iXBRL) format from April 2028.
These changes form part of the government’s wider efforts under the Economic Crime and Corporate Transparency Act 2023 (ECCTA) to improve the reliability of company information, tackle economic crime and modernise reporting procedures.
What Are the Latest Companies House Accounts Filing Changes?
The latest announcement clarifies which accounting reforms will proceed and which have been paused.
The government has decided to reconsider the proposed requirement for small companies and micro-entities to submit their profit and loss accounts to Companies House. This decision follows recommendations from the Small Business Regulatory Taskforce.
At the same time, mandatory software-based filing and other planned reforms will continue as scheduled.
Key Updates at a Glance
- Mandatory software filing: All UK-registered companies must file accounts using commercial software from April 2028.
- iXBRL format: Accounts must be submitted in the required digital format.
- Profit and loss accounts: The planned requirement for small companies and micro-entities to file these accounts has been paused.
- Abridged accounts: Companies will continue to have the option to file abridged accounts under the updated announcement.
- Other reforms: Changes concerning audit exemption statements, filing account components together and shortening accounting reference periods remain planned for April 2028.
These updates provide businesses with greater clarity about the requirements they should prepare for.
When Will the New Companies House Filing Rules Take Effect?
The main changes to Companies House accounts filing are scheduled to take effect from 1 April 2028.
From this date, companies will no longer be able to use the existing web-based and paper-based systems to file annual accounts. They must use suitable commercial software that supports the required filing format.
The requirement applies whether a company prepares and submits its own accounts or appoints an accountant or another professional to file them.
Businesses should review their existing accounting processes well before the implementation date to avoid last-minute difficulties.
What Does Mandatory Software Filing Mean for UK Companies?
Mandatory software filing means companies must submit their annual accounts through compatible commercial software rather than the existing web or paper-based accounts filing systems.
The accounts must be prepared and submitted in iXBRL format, which combines financial information with structured digital data.
According to Companies House, software filing is intended to improve the quality, consistency and usability of financial information held on the public register.
What Should Businesses Do Before April 2028?
Companies should consider the following steps:
- Review existing accounting systems: Determine how annual accounts are currently prepared and submitted.
- Check software compatibility: Confirm that the chosen software supports Companies House filing and the required iXBRL format.
- Speak with your accountant: If an external accountant manages your accounts, confirm that they are prepared for the new requirements.
- Plan the transition: Allow sufficient time to select, implement and test suitable software.
- Monitor official guidance: Review updates from Companies House for further details on implementation.
Preparing early can help businesses manage the transition without disrupting their normal accounting and reporting activities.
What Has Changed for Small Companies and Micro-Entities?
One of the most significant updates concerns small companies and micro-entities.
Under the earlier announcement in June 2026, these businesses were expected to file profit and loss accounts with Companies House from April 2028, with an option to prevent the information from being published on the public register.
However, the announcement dated 23 October 2026 pauses the implementation of this requirement while the government considers alternative approaches.
Can Small Companies Still File Abridged Accounts?
Yes. Under the latest announcement, companies can continue to file abridged accounts and smaller companies can retain the option to omit, or “fillet”, profit and loss information from the accounts filed at Companies House after 1 April 2028.
The government intends to explore ways to simplify the filing process, including improving coordination between Companies House and HMRC.
Businesses should continue to monitor official guidance because the government may announce further details as its review progresses.
What Other Accounting Reforms Are Planned for April 2028?
Although the profit and loss filing requirement has been paused for small companies and micro-entities, other planned reforms remain in place.
1. Stronger Audit Exemption Statements
Companies claiming an audit exemption will face a strengthened eligibility statement requirement. Businesses should ensure that their directors understand the applicable eligibility conditions and documentation requirements.
2. Filing Account Components Together
Companies will be required to submit the relevant components of their accounts and reports together, rather than filing them separately.
Businesses should review their document preparation and submission processes to support compliance with this requirement.
3. Restrictions on Shortening Accounting Reference Periods
The reforms will limit how frequently a company can shorten its accounting reference period. Companies considering changes to their financial year-end should review the relevant rules and seek professional advice where necessary.
These measures are intended to improve the quality and consistency of company information available on the public register.
How Will These Changes Affect Business Compliance?
The transition to software-based filing will require companies to review their accounting systems, reporting procedures and relationships with external accountants.
For businesses that currently depend on paper submissions or existing web-based accounts filing services, choosing compatible software will be an important preparation step.
The pause concerning profit and loss accounts may also help smaller businesses retain flexibility while the government considers simpler reporting arrangements.
However, companies should not assume that all filing reforms have been cancelled. Mandatory software filing and the other announced changes remain important planning considerations.
Note for Companies and Accountants
The information in this article is based on the Companies House announcement published on 23 October 2026.
Companies should consult the latest official guidance before making decisions about their annual accounts, software selection or filing procedures. The detailed implementation of certain reforms may be subject to further guidance or legislation.
Official resources:
- Companies House announcement on accounts filing from April 2028
- Official guidance on filing accounts using software
- Guidance on filing Companies House accounts
Conclusion
The latest Companies House accounts filing changes provide important clarification for UK businesses preparing for April 2028.
While the planned requirement for small companies and micro-entities to file profit and loss accounts has been paused, mandatory software-based filing in iXBRL format remains on schedule. Other planned changes involving audit exemption statements, combined account submissions and accounting reference periods are also expected to proceed.
Businesses should review their current accounting arrangements, check software compatibility and monitor official announcements to prepare for the transition.
Early preparation can help companies manage their reporting responsibilities more effectively and reduce the risk of filing disruption when the new requirements take effect.
