Every UK registered company will have to file its annual accounts with Companies House using commercial software from April 2028, the registrar confirmed on 23 October 2026, but the government has paused a plan to make small companies and micro-entities file their profit and loss accounts.
The changes come from the accounts reforms in the Economic Crime and Corporate Transparency Act 2023, which aim to improve the transparency, accuracy and reliability of data on the companies register, modernise practice in line with other countries and tackle economic crime.
Profit and loss filing paused
Following recommendations from the Small Business Regulatory Taskforce, the government has decided to pause the requirement for small companies and micro-entities to file profit and loss accounts with Companies House from April 2028.
In practice, companies can still file abridged accounts, and smaller companies keep the option to remove, or “fillet”, their profit and loss information from the accounts they file after 1 April 2028. During the pause, the government will look at ways to streamline Companies House and HMRC filing under its “tell Government once” ambition.
For founders, that leaves the amount of financial detail a small company must put on the public register unchanged for now. Investors and buyers read that register alongside officer and ownership records, as our reporting on Companies House records at Public Digital showed, and it is part of due diligence when a UK startup is acquired.
Software filing goes ahead
From April 2028, all UK registered companies must file accounts in Inline eXtensible Business Reporting Language (iXBRL) format using commercial software. This applies whether a company files its own accounts or uses an agent or accountant. Companies House says its web and paper filing will close for accounts from that date, although web filing will remain available for other filings such as confirmation statements and changes to director details. It publishes a list of software providers on GOV.UK.
Other changes from April 2028
Companies House also confirmed:
- a strengthened eligibility statement for all companies claiming an audit exemption;
- a requirement to file the component parts of accounts and reports together;
- a limit on how many times a company can shorten its accounting reference period.
The update was published alongside a Written Ministerial Statement and the government’s response to the Small Business Regulatory Taskforce report.
What to watch next: which options the government chooses for joining up Companies House and HMRC filing, and further guidance on the iXBRL requirement as April 2028 approaches.