Companies House Filing Changes from April 2028

Major changes are coming to Companies House accounts filing, and they could affect almost every UK limited company.

Companies House processed more than 17 million filings during 2025/26, showing the scale of the UK’s company register and the government’s focus on improving data quality.

In June 2026, Companies House announced further details of reforms being introduced under the Economic Crime and Corporate Transparency Act (ECCTA) 2023.

If you run a limited company, these changes could affect the way you prepare and file your accounts from April 2028. Key reforms include mandatory digital filing, the removal of abridged accounts, and new reporting requirements for small companies and micro-entities.

While 2028 may sound a long way off, businesses that prepare early are likely to find the transition far smoother.

Why Is Companies House Changing the Accounts Filing Process?

This is Companies House’s biggest transformation in decades. The reforms are designed to create a more transparent and reliable register while tackling economic crime.

The Role of the Economic Crime and Corporate Transparency Act 2023

The legislation aims to:

• Improve transparency and trust in UK company information
• Reduce fraud, money laundering, and economic crime
• Enhance the accuracy of information held on the Companies House register

Why the Changes Were Delayed Until 2028

The reforms were originally due to take effect from April 2027.

However, following feedback from businesses, accountants, software providers, and professional bodies, Companies House decided to delay implementation until April 2028.

The additional 21 months gives businesses more time to review their systems, adopt suitable software, and prepare for the new rules.

Changes to Companies House Accounts Filing from April 2028

All Companies Must File Accounts Digitally

From April 2028, all companies will be required to file accounts digitally using commercial accounting software.

Accounts must be submitted in iXBRL format, bringing an end to paper filing and Companies House web-based accounts filing services.

Small Companies and Micro-Entities Must File Profit and Loss Accounts

At the moment, many small companies and micro-entities can file abridged information and keep certain financial information private.

From April 2028, small companies and micro-entities will also need to submit a profit and loss account to Companies House.

Profit and Loss Accounts Can Be Kept Off the Public Register

The good news is that while profit and loss accounts will need to be filed, companies will be able to opt out of having this information displayed on the public register.

Abridged Accounts Will Be Abolished

Many smaller companies currently use abridged accounts to simplify reporting.

Soon, that option will disappear. Eligible companies will instead need to file accounts under the revised small company or micro-entity reporting framework.

Businesses that currently rely on abridged accounts should begin reviewing their reporting processes well before the deadline.

Audit Exemption Rules Will Change

Companies claiming audit exemption will need to provide stronger eligibility statements within their accounts.

Additional disclosures will also be required, helping Companies House confirm that exemption criteria have been met.

All Account Components Must Be Filed Together

Companies will no longer be able to submit individual account elements separately.

Instead, all components of the annual accounts package must be filed as a single submission, creating a more standardised filing process.

What These Changes Mean for Small Companies and Micro-Entities

Greater Reporting Obligations

Small companies and micro-entities will need to prepare and submit more financial information than before, increasing their reporting responsibilities.

Privacy Concerns for Business Owners

The new opt-out arrangement for profit and loss account publication aims to address privacy concerns while still improving transparency overall.

Potential Benefits of Improved Transparency

Although the changes create additional obligations, improved transparency may strengthen credibility with lenders, investors, and suppliers.

More accurate and consistent company records may also help reduce fraud across the UK business landscape.

Who Will Be Affected by the New Filing Rules?

• Limited companies
• Micro-entities
• Small companies
• Property investment companies and special purpose vehicles (SPVs)
• Owner-managed businesses
• Dormant companies
• Accountants and bookkeepers

Even businesses with relatively simple affairs should review their existing filing processes to ensure they are prepared.

How Businesses Can Prepare Before April 2028

Review Your Current Accounting Processes

Are there any gaps in your financial reporting processes? Are you still relying on manual records or outdated systems?

Move to Compatible Accounting Software

Moving early will help avoid disruption closer to the deadline.

Ensure Accurate Bookkeeping Throughout the Year

Maintaining complete and accurate records throughout the year will make digital filing significantly easier.

Speak to Your Accountant Early

Professional advice can help you understand exactly how the changes will affect your business and ensure you remain compliant. An accountant can also help with related obligations, such as filing your Self Assessment tax return accurately and on time.

Timeline of Companies House Accounts Filing Reforms

Preparing for the April 2028 Filing Changes

The Companies House reforms represent a significant change in how UK companies prepare and submit accounts.

Mandatory digital filing, increased reporting requirements, and changes to audit exemption rules mean businesses should start preparing now rather than waiting until the deadline approaches.

Using the transition period to review systems, improve bookkeeping processes, and seek professional advice will help ensure a smooth transition and reduce the risk of filing errors or penalties.

Conclusion

The Companies House filing changes coming from April 2028 will introduce a new way for UK companies to prepare and submit accounts. With mandatory digital filing, additional reporting requirements, and the removal of abridged accounts, businesses should start preparing early rather than waiting until the deadline approaches.

Reviewing existing processes, maintaining accurate records, and adopting suitable accounting software can help make the transition smoother. As well as preparing for Companies House reforms, businesses should also monitor wider digital initiatives such as Making Tax Digital (MTD) for Self Assessment to help ensure their systems remain compliant in the years ahead.

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About the author

Gary Zouvani
I am a qualified chartered management accountant with over 25 years’ experience working in industry and accountancy practise. Currently DNS group operations director I manage over 50 employees as well as head up our accountancy franchise proposition.