Abridged accounts stay, but software-only filing still starts April 2028

What happened

On 23 October 2026 Companies House published an update to its planned reforms of how companies file their annual accounts. It replaces an announcement from 9 June 2026, which Companies House has now withdrawn.

In June, the plan was that small companies and micro-entities would have to file their profit and loss account with Companies House, and that the option to file abridged accounts would be removed. Following recommendations from the Small Business Regulatory Taskforce, the government has changed course:

• The requirement for small companies and micro-entities to file a profit and loss account is paused. No new date has been given.
• Companies can still file abridged accounts, and after 1 April 2028 smaller companies can still leave their profit and loss information out of the accounts they file at Companies House (known as "filleting").
• The government will look at ways to streamline filing with Companies House and HMRC, under its "tell Government once" ambition.

What is still going ahead in April 2028

The biggest practical change hasn't moved. Companies House says that from April 2028 it will require all UK registered companies to file their accounts using commercial software, in iXBRL format. In its words: "This requirement is going ahead as planned."

• Web and paper filing for accounts will close. Companies House guidance says there will be no transition period, and this includes revised accounts.
• Other filings stay online. You can still use the web service for other filings, such as the confirmation statement.
• Three other changes also apply from April 2028: a strengthened eligibility statement for companies claiming audit exemption, a requirement to file all parts of the accounts and reports together, and a limit on how many times a company can shorten its accounting reference period.

What it means in practice

If an accountant already files your accounts, they probably use software that can do this. Ask them to confirm. If you file your own accounts through the Companies House website, which many small and dormant company owners do, you'll need a different route from April 2028.

Example: Sofia runs Lumen Consulting Ltd, a one-person micro-entity with a 31 July year end. She has always filed simple accounts herself on the Companies House website. Her accounts for the year to 31 July 2027 are due by 30 April 2028. If she files them after web filing closes in April 2028, she'll need software that supports iXBRL, or someone to file for her. If she files late, the penalty starts at £150 and rises to £1,500 if she's more than 6 months late. It doubles if her accounts are late two years in a row.

What to do now

1. Check how your accounts are filed today: by an accountant, with software or on the Companies House website.
2. Check your next deadline. Accounts are normally due 9 months after the end of your financial year.
3. If you file yourself, find software that supports iXBRL on the GOV.UK list of software providers, or arrange for someone to file for you. Companies House recommends having this in place before 1 April 2028.
4. Thinking of shortening your accounting period? The new limit applies from April 2028, so get advice before you change it.
5. Don't worry about the profit and loss account for now. Small companies can keep filing abridged or filleted accounts.

How we can help

Our Annual Accounts service prepares your accounts and Company Tax Return and files them with Companies House and HMRC, so the software change is handled for you. If your company isn't trading, see Dormant Company Accounts. The Confirmation Statement can still be filed online after April 2028, and we can file it for you too.

Frequently asked questions