Companies House accounts filing from April 2028: what small companies need to do

If you run a limited company, how you file your annual accounts is due to change. The date has moved, but the direction has not. From 1 April 2028, accounts can only be filed with commercial software. The Companies House web form and paper filing close for accounts on that date. Here is what has been confirmed, what has not, and what is sensible to do now.

What has been confirmed

The government confirmed on 9 June 2026 that the accounts reforms under the Economic Crime and Corporate Transparency Act 2023 will start in April 2028, a year later than first planned. Companies House describes the gap as 21 months to prepare, or "one full accounting year, plus 9 months". The changes were originally due on 1 April 2027, were paused in March 2026 after concerns from smaller businesses and advisers, and then given the new date.

The main changes are:

• Software-only filing. Every UK registered company must file annual accounts in iXBRL format (a digitally tagged format) using commercial software. This applies whether you file yourself or use an accountant.
• Profit and loss accounts. Small companies and micro-entities must file a profit and loss account.
• No abridged accounts. The option to file abridged accounts is removed.
• Stronger audit exemption statements. If you claim an audit exemption, you must give a more detailed statement confirming you are eligible.
• One filing. All the component parts of the accounts and reports must be filed together.
• Fewer shortened accounting periods. Companies can shorten their accounting reference period fewer times than before.

ICAEW also reports that small companies will no longer need to file a directors' report.

No transition period

The GOV.UK guidance is blunt on this point: there is no transition period. Web and paper accounts filing closes on 1 April 2028, and that includes revised accounts. Web filing stays available for other things, such as confirmation statements and updates to director details, so you will still use the Companies House service for those.

The profit and loss question

Small companies and micro-entities can opt out of making their profit and loss account public. Companies House has said the detail of how the opt-out will work will be confirmed later, and it advises small companies to wait for that before deciding whether to publish. Brodies, a law firm, notes that the information still has to be filed even if it is not shown on the public register. If you have commercially sensitive margins, this is the point to watch, but there is nothing to decide today.

What it means in practice

Most owners will not notice much if an accountant already files for them. The accountant will need software that produces iXBRL accounts, and GOV.UK tells companies using a professional to check that the professional is ready for the changes. The company remains responsible for its accounts and records, so it is worth asking the question rather than assuming.

If you file your own accounts through the Companies House web service, this affects you most. You will need to either buy commercial accounts software or hire someone to file for you. GOV.UK says not all software supports the iXBRL tagging needed, so check before you commit. The guidance does not list software prices, so do not rely on any figure you see quoted without checking it with the provider.

What people are saying

Reaction from advisers has been broadly welcoming of the clearer timetable. ICAEW welcomed the announcement for giving clarity on timing, and its corporate reporting director said the institute was pleased its concerns had been recognised. Brodies recommends that small companies prepare a profit and loss account for filing even if they do not intend to make it public, so it is worth asking your accountant how that will be produced.

What to do this week

• Work out who files your accounts. Is it you, your accountant or a bookkeeper?
• If it is you, start looking at software. The GOV.UK list of providers is at gov.uk/software-company-accounts. Ask each provider whether it produces iXBRL accounts for your type of company.
• If it is an accountant, ask one question. "Will you be filing by software from April 2028, and will my fee change?"
• Check your registered email address. Companies House has said it will write to companies there, and a dead mailbox means a missed message.
• Tidy your bookkeeping. A profit and loss account is easy to produce from clean records and painful from messy ones. If you keep your sales and costs across several systems, our process automation work can help get them into one place.
• Do not rush to buy. You have until April 2028, so there is time to compare options, and the opt-out details are still to come.

Deadlines are a separate matter

GOV.UK reminds companies that deadlines for Companies House and HMRC may differ, so keep both in your diary. The change described here is in how you file accounts, and the guidance sets out no new filing date.

The sensible approach is calm: confirm who files, ask the right question, and pick a route well before the deadline. Companies House has said it will publish more guidance, and we will keep an eye on it.