Companies House Filing Changes: What You Need to Know Before April 2028

By Kate | June 18, 2026

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What’s Happening?

If you run a UK limited company, you will have recently received an official email from Companies House outlining significant changes to how businesses must file their annual accounts. These changes stem from the Economic Crime and Corporate Transparency (ECCT) Act 2023, and while they were originally due to come into force in April 2027, the government has now confirmed a revised start date of 1 April 2028.

Here’s everything you need to know – and what you should be doing right now to prepare.

Why Is This Changing?

The ECCT Act 2023 was introduced to improve the transparency and reliability of information on the public register at Companies House. One of the key concerns driving these reforms is that, currently, small companies can file “filleted” accounts, leaving out the profit and loss account and the directors’ report from the version placed on the public register. From April 2028 the profit and loss account will need to be filed, just as it is for larger companies.

The government wants to close this transparency gap while also modernising the filing process by moving everything to software-based submission.

What’s Actually Changing?

According to the official Companies House update, from 1 April 2028, the following reforms will take effect:

1. Small companies and micro-entities must file profit and loss accounts

Currently, small companies can choose not to include their profit and loss (P&L) accounts when filing with Companies House. From April 2028, this will no longer be an option – P&L accounts will be required, just as they are for larger companies.

A small company is one that meets at least two of these criteria (per the Companies Act 2006):

Annual turnover of no more than £15 million
Balance sheet total of no more than £7.5 million
No more than 50 employees

A micro-entity meets two of:

Turnover no more than £1 million
Balance sheet total no more than £500,000
No more than 10 employees

(These thresholds were uplifted with effect for financial years beginning on or after 6 April 2025, so they are higher than the figures many readers may remember.)

2. All accounts must be filed via commercial software

The current web filing service and paper routes will be closed for accounts filings from 1 April 2028. All companies will need to use compatible commercial accounting software to submit their accounts to Companies House. The accounts will need to be filed in a structured digital format (iXBRL), which is why software becomes essential.

Companies House web filing will stay open for other filings such as confirmation statements and changes to director details. It is only accounts filings that move to software.

3. Opt-out for P&L publication

Recognising concerns from smaller businesses about sensitive commercial information becoming publicly visible, the government has introduced an important concession: small companies and micro-entities will be able to opt out of having their profit and loss accounts published on the public register. You’ll still need to file the P&L with Companies House, but you can choose to keep it off the public-facing register. Full details of how to opt out will be confirmed in due course.

The reforms above are the changes most likely to affect small companies day to day, but they sit within a wider package. Companies House is also removing the option to file abridged accounts, introducing a strengthened eligibility statement for companies claiming audit exemption, requiring all component parts of the accounts to be filed together, and reducing the number of times a company can shorten its accounting reference period. We can advise on how any of these apply to your company.

Why Was It Delayed From 2027 to 2028?

Companies House paused implementation last year following significant feedback from businesses and agents regarding the reforms’ impact. After extensive stakeholder engagement, the government agreed to push the deadline back by one year, giving companies 21 months’ notice – one full accounting year plus nine months – to get ready. This is genuinely helpful breathing room, but it should not encourage complacency.

What Do You Need to Do?

If you currently file your own accounts online or by paper:

You will need to transition to software filing before April 2028. Companies House recommends:

Confirming what type of accounts your company needs to file
Having your company authentication code to hand
Applying for a presenter account with Companies House
Using the Companies House software tool to find a suitable software package
Contacting your chosen software provider and switching as soon as practical

Already filing through software?

It’s still worth a quick conversation with us to make sure everything is set up correctly, and you’re ready for the April 2028 changes. Get in touch, and we’ll have a chat about what these changes mean for you and what you might need to do before April 2028.

Don’t Leave It Until 2028

April 2028 may feel like a long way away, but for businesses that have never used accounting software before, the transition can take time – especially if you need to set up a presenter account, choose and onboard new software, and ensure your records are in the right format.

The smart move is to start the conversation now.

How Mercian Accountants Can Help

At Mercian Accountants, we’re already working with our clients to prepare for these changes. Whether you need help understanding what type of accounts your company should be filing, choosing the right software, or simply want to make sure you’re on track for the April 2028 deadline, we’re here to help.

Get in touch with us today:

Phone: 01743 562430
Email: hello@mercianaccountants.co.uk
Website: www.mercianaccountants.co.uk

Don’t wait until the deadline is looming – contact us now and let’s make sure your business is ready.

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This blog post is for general information purposes only. It should not be taken as professional advice. Please contact Mercian Accountants for advice specific to your circumstances.