Companies House accounts filing changes take effect

From April 2028, new accounts filing rules take effect for UK limited companies.

These reforms were set out in the Economic Crime and Corporate Transparency Act 2023. They were originally planned for April 2027, but the deadline was extended to give businesses more time to prepare.

If you trade through a limited company, you will need to register and file with Companies House under the new rules.

What's changing

• small companies and micro-entities must file profit and loss accounts, with the option to opt out of publishing them on the public register
• all companies must file annual accounts via commercial software (web and paper filing for accounts will close)
• abridged accounts will no longer be an option
• audit exemption statements are strengthened
• accounts and reports must be filed together as one submission
• companies can shorten their accounting reference period fewer times

What to do now

The biggest practical shifts are likely to be filing a profit and loss account, choosing to opt out of public publication if you want financial detail kept private, and finding software that can submit accounts to Companies House.

Use the GOV.UK software finder to check compatible products, and ask your accountant whether your current setup will support the changes.

Read our noodle on the announcement for more detail on impact and questions worth asking ahead of the deadline.