If you read that the Companies House filing reforms had been scrapped, you read the January position. It has moved twice since, and the current answer is different again.
On 9 June 2026 the government confirmed the package will go ahead — from April 2028 rather than April 2027, and with one significant concession that had not been on the table before.
What was actually confirmed?
Six changes, all commencing April 2028:
- small companies and micro-entities must file a profit and loss account, but may opt out of publishing it on the public register
- all companies must file annual accounts in iXBRL format using commercial software
- the option to file abridged accounts is removed
- a strengthened eligibility statement is required from any company claiming audit exemption
- all component parts of the accounts must be filed together
- the number of times a company can shorten its accounting reference period is reduced
Companies get one full accounting year plus nine months — 21 months in total — to prepare.
Is the opt-out as good as it sounds?
It addresses the commercial objection squarely. The concern raised throughout the consultation was never really about giving HMRC the numbers; it was about competitors, customers and staff reading your gross margin and your directors’ remuneration on a free public website.
Under the confirmed approach, you still file the profit and loss account, and Companies House, HMRC and law enforcement can all see it. What changes is whether the public can. Companies that would rather publish — because it helps with credit applications and supplier onboarding — can still choose to.
The mechanics of the opt-out have not yet been published. That detail matters, and it is the thing to watch over the next year.
What about software-only filing?
This is the change most likely to catch smaller companies out, and it is easy to underestimate because it sounds administrative.
From April 2028, Companies House web filing and paper filing close for accounts. Everything must go through commercial software in iXBRL format. It applies to dormant companies. It applies whether you file yourself or your accountant files for you.
Note also that the free joint HMRC and Companies House filing service closed permanently on 31 March 2026. Companies that used it for both filings have already had to find an alternative; anyone still relying on the Companies House web service for accounts has until April 2028.
Does this affect whether I need an audit?
Indirectly, yes. The strengthened eligibility statement means directors claiming audit exemption will have to identify the exemption relied on and confirm the company qualifies, rather than simply ticking a box.
That raises the stakes on getting the size assessment right, particularly for companies close to the thresholds or sitting inside a group. It also sits awkwardly alongside the FRS 102 lease changes, which inflate balance sheets and can push a company over the balance sheet total test.
What should I do before April 2028?
Very little urgently, and three things deliberately.
Check how your accounts actually reach Companies House. If the answer is the web service, or paper, plan the switch to software during a quiet period rather than nine months before a deadline.
Think now about whether you want to opt out of publication. It is worth having a view before the mechanics are published, particularly if your margins or director remuneration would be commercially sensitive.
Watch your accounting reference period. If you have a habit of shortening the year end to buy filing time, that flexibility is being curtailed.
The reforms have already been paused once and re-dated twice. Plan for April 2028, but do not spend money on the assumption the detail is final.
Frequently asked questions
When do the Companies House accounts changes take effect?
April 2028. The package was originally set for 1 April 2027, paused in January 2026, and then confirmed on 9 June 2026 with the later date. Companies House has committed to giving at least 21 months’ notice, which the April 2028 date satisfies.
Will my profit and loss account be public?
Only if you choose. Small companies and micro-entities must file a profit and loss account, but the government has confirmed they will be able to opt out of publishing it on the public register. Companies House, HMRC and law enforcement retain access either way. The process for opting out has not yet been published.
Can I still file abridged or filleted accounts?
Yes, for now. The option remains available under current rules and is removed only when the reforms commence in April 2028.
Do dormant companies have to use software?
Yes. The software-only requirement from April 2028 applies to all UK-registered companies, including dormant companies and micro-entities, and applies equally whether the director files or an agent files on their behalf.
What happened to the free HMRC and Companies House joint filing service?
It closed permanently on 31 March 2026. Company tax returns and Companies House accounts must now be filed separately, and the tax return requires commercial software. Companies that relied on the joint service should already have moved.